State Lodging Tax Exemptions

# (1)

(1) The following are exempt from the state lodging tax:

(a) Health care facilities certified, licensed or registered by the Department of Human Services.

(b) Drug and alcohol abuse and mental health treatment facilities.

(c) All dwelling units during the time a federal instrumentality pays for use of the units.

(d) Dwelling units at a nonprofit facility.

(e) Dwelling units occupied by:

(A) The same person for a consecutive period of 30 days or more during the year. "Person" means either the occupant of the dwelling unit or the one who pays for the transient lodging. After 30 consecutive days, the person is considered a tenant and is no longer considered an occupant of transient lodging. In this case, the 30 days must be consecutive.

(B) A person who pays for lodging on a monthly basis, regardless of the number of days in the month.

(C) Federal employees and employees of federal instrumentalities, (i.e.: American Red Cross), on official business.

(D) Persons with diplomatic immunity.

(f) Dwelling units used by the general public for less than 30 days in a calendar year. Even if a dwelling unit becomes temporarily exempt under subsection (1)(e) of this rule, that period of usage applies toward the 30 calendar days of use under this subsection. However, this exemption does not apply when the dwelling unit is rented using a transient lodging intermediary platform on or after September 29, 2019.

# (2)

(2) If a member or employee of a non-profit organization stays at a facility that is subject to the state lodging tax, they are not exempt from the state lodging tax and are required to pay the tax.

# (3)

(3) Employees of state and local governments of Oregon or any other state are not exempt from the state lodging tax.