It depends
No - If you charge and collect sales tax with the rental income and then remit these sales taxes to the State's Department of Revenue, you will not include these sales tax as part of your gross rental income nor will you include any expense related to these sales tax under the rental expenses.
Yes - If you have to pay a fee to the state (in the form of an additional tax on collecting rental income) related to your ability to actually collect rental income (like a licensing fee), then you will be able to take a rental expense related to this state rental fee.
Please
refer to this link for more information about the your rental property:
https://turbotax.intuit.com/tax-tools/all-articles-and-videos/Rental-Property
