Sublease Agreement
Right to Sublet
In Ohio, there are no specific subletting laws. It depends on your lease. If subletting isn’t allowed, you must get your landlord’s written permission.
Short-Term Lodgings Tax
In Ohio, short-term rentals are stays of less than 30 days and are taxed by the state, county, and city. Tax rates vary by location.
Ohio short-term rental taxes include the following:
- 5.75% state sales tax
- Varying county/local sales tax
- Local lodging tax (amount depends on the area)
Sample Ohio Sublease Agreement
Ohio-Sublease-Agreement-Template
Sources
Tenants Right to Sublet
In North Dakota, tenants must obtain the landlord’s written consent before subletting their rental unit, unless the lease agreement explicitly allows subletting without approval. If the lease is silent or prohibits subletting, the tenant cannot proceed without the landlord’s permission. [1] To request approval, the Tenant must send the following details to the landlord by certified mail:
- Full name of the proposed subtenant
- Proposed sublease start and end dates
- Reason for subletting
- Contact information of the subtenant
- A copy of the proposed sublease agreement
Violating lease terms by subletting without approval can result in penalties, eviction, or financial liability. [2]
Short-Term Rental / Lodgings Tax
- North Dakota state sales tax is charged on rentals of 30 days in a row or less.
- Counties and cities may impose their own sales or hotel taxes:
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- 5% state sales tax [3]
- County and City taxes (varies)
Landlords or sublessors engaging in short-term rentals may be required to register with the North Dakota Office of State Tax Commissioner and collect these taxes.
Sample North Dakota Sublease Agreement Template
Right to Sublet
North Carolina law doesn’t specifically allow or ban subletting. Whether a tenant can sublet depends on the lease, which often requires the landlord’s approval. Tenants should check their North Carolina sublease agreement template lease before subletting. If subletting is not allowed, you will need to get written permission from your landlord with the Landlord Consent Form.
Short-Term Lodgings Tax
In North Carolina, a short-term rental (STR) is a stay of less than 90 days. Rentals are taxed unless the property is rented for fewer than 15 days per year.
STR taxes include the following:
- 4.75% state sales tax
- Local sales tax (varies by location)
- Local occupancy tax (varies by location)
Sample North Carolina Sublease Agreement
North-Carolina-Sublease-Agreement-Template
Tenant Right to Sublet
- New Mexico state law does not mandate subletting laws between landlords and tenants.
- The Landlord Consent Form is used to get the Landlords written approval.
Short-Term Lodgings Tax Rules
Short-term rentals (STRs) in New Mexico are subject to the state’s Gross Receipts Tax, which functions similarly to a sales tax, and Local Lodgers Tax. The applicable rate varies by location. Additionally, certain jurisdictions may impose local lodgings taxes depending on the property’s location.
Gross Receipts Tax – 5.125% to 8.6875%. [1]
Local Lodgings Tax – 5% to 7.1%. Varies by location. [2]
Compliance Steps for Hosts in New Mexico
- Register for Taxes – Sign up with the New Mexico Taxation and Revenue Department to get a CRS number (for Gross Receipts Tax).
- Register Locally – Register with your city or county to pay Lodgers’ Tax, if required (check local laws).
- Collect Taxes – Collect Gross Receipts Tax (GRT) and any Lodgers’ Tax from guests.
- Remit Taxes – Pay the collected taxes to the state and local authorities by their deadlines.
- File Tax Returns – Submit tax returns regularly—even if a platform like Airbnb or Vrbo collects and remits taxes for you.
Sample New Mexico Sublease Agreement
Sources
Tenants Right to Sublet
New Hampshire law doesn’t have specific rules about subletting, therefore it’s up to the Landlord to decide if it’s allowed based on the lease. If written permission is needed, a Landlord Consent Form can be used.
Short-Term Rental / Lodgings Tax
- The New Hampshire’s Meals and Rooms Tax is an 8.5% tax on rentals of one or more residential rooms. [1]
Sample New Hampshire Sublease Agreement
Sources
Sample Montana Sublease Agreement Template
Tenants Right to Sublet
Mississippi has no laws on subletting, so it depends on what is in the lease agreement. Most leases either forbid subletting or allow it with the landlord’s approval. If the lease doesn’t allow subletting, a written permission from the landlord is required.
Short-Term Rental / Lodgings Tax
Mississippi charges a 7% state sales tax on short-term rentals, but counties and cities set their own rules and taxes. Short-term rentals are 90 days or less. Local taxes may include sales, lodging, and hotel tourism taxes.
Sample Sublease Agreement Template
Tenants Right to Sublet
In Kentucky, Tenants with leases shorter than two (2) years must get written permission from their Landlord to sublet. [1] Tenants can use a Landlord Consent Form for get the Landlords written consent.
Sample Kentucky Sublease Agreement
Tenants Right to Sublet
New Jersey does not have specific laws on subletting therefore it depends what is in the lease agreement. If the lease does not mention the rules on subletting then get the Landlord written consent with a Landlord Consent Form to make it official.
Short-Term Rental / Lodgings Tax
- The New Jersey Division of Taxation imposes taxes on short-term rentals (also called “transient accommodations”) for stays of less than 90-days. [1]
- Statewide Short-Term Rental Taxes:
- Local governments also apply additional taxes and vary by location. For example, rentals in the Meadowlands area include a 3% Meadowlands Regional Hotel Use Assessment.
Sample New Jersey Sublease Agreement Template
Download: PDF / Word (.docx)