Transients who stay 30 consecutive nights or more are exempt from Loudoun County TOT. Transients who stay more than 90 continuous days are exempt from Virginia retail sales and use tax on the room charge, as well. For further guidance on Virginia State retail sales and use tax regulations, please visit the Virginia Department of Taxation.
No TOT is due on room rental paid to any hospital, medical clinic, convalescent home or home for the aged.
Room charges paid directly by the Federal government or a federal agency, whether direct-billed or paid with a qualified exempt government-issued credit card, are not subject to TOT. Most qualified exempt government-issued credit cards will have the word "Exempt" printed on the card. If room charges are paid for by a government employee, TOT is applied to the room charge even if the employee is later reimbursed for such charges by the Federal government or a federal agency.