The only way to know the specific sales tax laws for hotels is to know what state the hotel is in. These taxes are determined on a state-by-state basis, and what can make the matter even more confusing is not every state refers to these fees as sales taxes. There are several states that have no sales tax, but still levy taxes on hotel rooms in the form of various fees.
Many fees that people refer to as hotel sales taxes are actually listed under a different name. This is how states like Alaska, which has no sales tax, still have state taxes on hotel rooms. The most common laws that allow this to happen are state statutes requiring either a hotel room tax or a hotel room occupancy tax, or sometimes even both. Normally, this tax will only apply once per room per night, treating the room itself as a commodity, although in same states or even cities there may be a separate per person tax for hotel occupancy.
The general sales tax law of a state treats hotel rooms as a product instead of a service, making them taxable under sales tax laws. Because of this, a one-night stay in a hotel room is counted as a single commodity, making every day taxable. This is how any state sales tax is applied to a hotel room.
Hotel fees can included stacked sales tax. A stacked sales tax for a hotel room applies when you are staying in an area that has more than one sales tax. For example, New York City visitors not only have to pay a state sales tax per night, but they also have to pay the city sales tax per night. It's possible to have two or even three different sales taxes levied on the same hotel room (state, county, city). When there is more than one sales tax that applies to that hotel, they are stacked on one another and the user is responsible for paying all of them.
