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What jurisdictions require property owners to report Airbnb or VRBO revenue as exempt?

Overview

If your property is located in an area specified below, please report your Marketplace revenue from Airbnb, Vrbo, Evolve, etc. as Exempt on the Direct Booking line.

If your property is not located in an area specified below, you are not required to report this income as exempt. 

* Please note that this list is not exhaustive and requirements may change before we are made aware.  It is always best to check with the jurisdiction to which you are remitting sales and lodging tax.

Environment

MyLodgeTax

Resolution

  • Arizona (AZ) - if your property is located in this state, you are required to report marketplace income as exempt
  • California (CA) - only applicable for specific jurisdictions below, not required for the state return:
    • Calaveras County
    • City of Los Angeles 
    • El Dorado County
    • Madera County 
    • Marin County 
    • Mariposa County
    • Mountain View 
    • Nevada County
    • Oceanside Township
    • Riverside County
    • San Luis Obispo County
    • Sonoma County
    • Sunnyvale
    • Trinity County
    • Twentynine Palms
    • Yucca Valley 
  • Colorado (CO)
    • Some local jurisdictions require an active CO Sales & Use Tax account to obtain and/or renew your Short Term Rental Permit, please check with your local jurisdiction. If your Marketplace is remitting the CO tax and your CO tax account must remain open, please report revenue as exempt.
    • Frisco (CO) - if your property is located in this jurisdiction, you are required to report marketplace income as exempt
  • Florida (FL) - only applicable for specific jurisdictions below, not required for the state return:
    • Collier County
    • Hernando County
    • Polk County 
  • Georgia (GA) - only applicable for specific jurisdictions below, not required for the state return:
    • Brookhaven
    • Glynn County
    • Lumpkin County
    • Tybee Island
  • Idaho (ID) - if your property is located in this state, you are required to report marketplace income as exempt to the state as well as the following jurisdiction(s):
    • Sandpoint township 
  • Illinois (IL) - only applicable for specific jurisdictions below, not required for the state return:
    • Rockford
  • Maryland (MD) - only applicable for specific jurisdictions below, not required for the state return:
    • Annapolis
  • Maine (ME) - if your property is located in this state, you are required to report marketplace income as exempt
  • New Mexico (NM) - if your property is located in this state, you are required to report marketplace income as exempt to the state as well as the following jurisdiction(s):
    • Ruidoso
  • New York (NY) - only applicable for specific jurisdictions below, not required for the state return:
    • Chatauqua County
    • Dutchess County
    • Sullivan County 
    • Ulster County
  • North Carolina (NC) - only applicable for specific jurisdictions below, not required for the state return:
    • Buncombe
    • Macon County
    • Surf City
    • Township of Seven Devil Hills
    • Wilmington 
  • Oklahoma (OK) - if your property is located in this state, you are required to report marketplace income as exempt to the state as well as the following jurisdiction(s):
    • Norman
    • Oklahoma City
  • Oregon (OR) - if your property is located in this state, you are required to report marketplace income as exempt to the state as well as the following jurisdiction(s):
    • Portland Township 
    • Bend Township 
    • Hood River Township 
    • Sisters Township 
    • Medford Township 
    • Lincoln County 
    • Pineville Township 
    • Redmond Township 
    • Salem Township 
  • Pennsylvania (PA) - only applicable for specific jurisdictions below, not required for the state return:
    • Adams County
    • Bucks County
    • Lancaster County 
    • Monroe County 
  • South Carolina (SC) - only applicable for specific jurisdictions below, not required for the state return:
    • Bluffton
    • Charleston County 
    • Oconee County
  • Texas (TX) - only applicable for specific jurisdictions below, not required for the state return:
    • Coppell township 
    • WORD of Comal County 
  • Tennessee (TN) - only applicable for specific jurisdictions below, not required for the state return:
    • Polk County 
  • Virginia (VA) - only applicable for specific jurisdictions below, not required for the state return: 
    • Franklin County
    • Nelson County
    • Virginia Beach
  • Washington (WA) - if your property is located in this state, you are required to report marketplace income as exempt
  • West Virginia (WV) - if your property is located in this state, you are required to report marketplace income as exempt
  • Wisconsin (WI) - only applicable for specific jurisdictions below, not required for the state return:
    • Barbaroo
    • Bayfield City 
    • Door County 
    • Grand Chute 
    • Lake Delton 
    • La Pointe
    • Sheboygan
    • Superior 
    • Town of Arbor Vitae
    • Town of Three Lakes
    • Williams Bay Village
    • Wisconsin Dells 

 

Links to Vrbo, Airbnb and Trip Advisor to determine which taxes are being paid by these online booking marketplaces:

VRBO/HomeAwayhttps://help.homeaway.com/articles/What-Stay-Taxes-Lodging-Taxes-does-HomeAway-collect-and-remit

AirBnB https://www.airbnb.com/help/article/653/in-what-areas-is-occupancy-tax-collection-and-remittance-by-airbnb-available

TripAdvisor https://rentalsupport.tripadvisor.com/faq/view/What-do-I-need-to-know-about-vacation-rental-regulations

 

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