In New York, Tenants must get the Landlord’s written permission to sublet unless the lease explicitly allows it. ^[1] To request approval, the Tenant must send the following details to the landlord by certified mail:

• Sublease term
• Proposed sublessee’s name and contact info
• Reason for subletting
• Tenant’s address during sublease
• Written consent of co-tenant or guarantor
• Copy of the proposed sublease, signed by both tenant and sublessee

New York City has stricter rules on subletting and heavier fines. ^[2] NYC law states that if the Landlord agrees to subletting unit in writing, the Tenant can sublease the apartment. The Landlord must be notified in writing by certified mail with details about the subtenant. The Landlord has 10 days to ask for more information and 30 days to approve or deny the sublease. If there is no response, it’s considered approved. The original Tenant is still responsible for the rent and any damages.

• NY state sales tax is charged on rentals of 90 days or less.
• Counties and cities may impose their own sales or hotel taxes:

• • 4% state sales tax ^[3]
  • County taxes (varies by county)
  • City taxes (varies by city)