sublease agreement

New-Mexico-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

  1. Register for Taxes – Sign up with the New Mexico Taxation and Revenue Department to get a CRS number (for Gross Receipts Tax).
  2. Register Locally – Register with your city or county to pay Lodgers’ Tax, if required (check local laws).
  3. Collect Taxes – Collect Gross Receipts Tax (GRT) and any Lodgers’ Tax from guests.
  4. Remit Taxes – Pay the collected taxes to the state and local authorities by their deadlines.
  5. 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

  1. tax.newmexico.gov
  2. §3-38-15
Montana Sublease Agreement Template 1 pdf Montana Sublease Agreement Template

Sample Montana Sublease Agreement Template

Mississippi Sublease Agreement Template 1 pdf Mississippi 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

Sources

  1. Occupancy tax collection and remittance by Airbnb in Mississippi
  2. Department of Revenue
Kentucky Sublease Agreement Template 1 pdf Kentucky 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.

Short-Term Rental Tax

Short-Term Rental Taxes in Kentucky (applies for rentals less than 30 days):

  • 6% State Sales Tax [2]
  • 1% State Transient Room Tax [3]
  • Local room/lodgings taxes (if applicable)

Sample Kentucky Sublease Agreement

Sources

  1. § 383.180
  2. § 142.400
  3. Kentucky Department of Revenue
Minnesota Sublease Agreement Template 1 pdf Minnesota Sublease Agreement Template

Sample Minnesota Sublease Agreement Template

New Jersey Sublease Agreement Template 1 pdf New Jersey Sublease Agreement Template

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:
    • 6.625% State Sales Tax [2]
    • 5% State Occupancy Fee [3]
  • 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)

Sources

  1. TB-81R2
  2. nj.gov
  3. Division of Taxation
Missouri Sublease Agreement Template pdf Missouri Sublease Agreement Template

Tenants Right to Sublet

Missouri Tenants must get their Landlord’s approval before subletting. If they sublet without permission, the Landlord can charge double rent. [1] Tenants can use a Landlord Consent Form to get the Landlords written approval to sublet.

Short-Term Rental / Lodgings Tax

  • Missouri does not regulate short-term rentals (STR) statewide, but there’s a state sales tax of 4.225%. [2]
  • Counties and cities may also impose their own taxes and regulations.
  • Short-term rentals are for 30-days or less.

Sample Missouri Sublease PDF

Sources

  1. Missouri Attorney General
  2. Missouri Department of Revenue
New York Sublease Agreement Template 1 pdf New York Sublease Agreement Template

Tenants Right to Sublet

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.

Short-Term Rental / Lodgings Tax

  • 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)

Sample NY Sublease Agreement Template

Sources

  1. N.Y. Real Prop. Law § 226-B
  2. N.Y. City Administrative Code, Ch. 31
  3. Department of Taxation and Finance
Texas Sublease Agreement Template 1 pdf Texas Sublease Agreement Template

Tenants Right to Sublet

Tenants can’t sublet their rental property without the Landlord’s written approval, unless the lease allows it. [1] If approval is required, Tenants can use a Landlord Consent Form. [2]

Short-Term Rental / Lodgings Tax

  • The Hotel Occupancy Tax in Texas applies to rentals priced at $15 or more per day for stays under 30 days. [3]
  • The state tax rate is 6%, and additional local taxes may apply depending on the location. [4]
  • Local taxes are applicable to rentals costing $2 or more per day.

Sources

  1. § 91.005
  2. § 94.057
  3. § 156.101
  4. comptroller.texas.gov

Sample

Pennsylvania Sublease Agreement Template 1 pdf Pennsylvania Sublease Agreement

Tenants Right to Sublet

Tenants are not allowed to sublet their rental property without the Landlord’s written permission, unless the lease specifically permits it. If Landlord approval is needed, Tenants can use a Landlord Consent Form.

Short-Term Rental / Lodgings Tax

  • The 6% Pennsylvania Hotel Occupancy Tax applies to short-term rentals (less than 30 days) booked through online platforms or third-party brokers. Some counties may charge extra taxes. [1]

Sources

  1. pa.gov

Sample Pennsylvania Sublease Agreement Template

https://simpleforms.com/wp-content/uploads/2025/03/Pennsylvania-Sublease-Agreement-Template.pdf