The Vermont tourism industry has historically served as an effective source of tax revenue for the state. There are disparities in the taxation and regulation of traditional tourist lodging, like hotels, and the new and burgeoning short-term rental market. The Vermont Senate Committee on Economic Development, Housing and General Affairs is seeking to understand three main areas to better inform policy making for short-term rental units. These include: (1) the current tax, health and safety regulations for short-term rental units and how these regulations compare to more traditional bed and breakfasts, hotels and motels, (2) perspectives of stakeholders, and (3) the economic and social impacts of these short-term rentals on the individual, community, and state. The Committee seeks to understand how state regulations on short-term rentals compare with those in similar states. Ultimately, the legislature hopes to develop and implement a system of taxation and regulation for the growing pool of short-term rental units across the state. We will analyze the current state of regulation on short-term rentals, analyze its impacts, compare these regulations with states and localities with similar short-term rental markets and tourism sectors, and deliver recommendations based on our findings.