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SALT Taxation of Short-Term Rentals: Airbnbs, VRBOs, Personal Residences, and Other Home-Sharing Arrangements

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, August 17, 2023

Recorded event now available

or call 1-800-926-7926

This webinar will discuss the numerous taxes charged by states on home-sharing arrangements. Our panel of SALT experts will discuss the types of taxes imposed, registration requirements in certain states, reviewing the calculations of marketplace facilitators, specific requirements in certain states, including New York and California, and federal taxation of these short-term rentals.


Many taxpayers have found renting a vacation property, their personal residence, or a room a reasonable way to supplement their income. This has led to an explosive growth of platforms like Airbnb, VRBO, Trip Advisor, and other marketplace vendors. Consequently, states have quickly moved to impose taxes on these rentals and require these facilitators to collect and remit said taxes.

The combination of taxes imposed and methods of applying these taxes is astounding. There are state accommodations, local accommodations, lodging, transient, and occupancy taxes, to name a few. Taxes vary based on the location of the property. Some jurisdictions within the same state may or may not charge an accommodation tax. Determining what items are included in a tax calculation is complicated.

Numerous states collect sales tax on cleaning fees, however Colorado, for example, considers this a reimbursable expense and does not. What is certain is that there are significant penalties for failing to comply, and ultimately the owner is responsible for the calculation and timely remittance of these various tax types.

Listen as our panel of rental veterans explains the most frequently assessed taxes on short-term rentals and the specific taxes imposed in certain states.



  1. Taxes on short-term rentals: an introduction
  2. Federal tax issues
    1. 14-day exception under IRC 280A
    2. Reporting, Schedule C or Schedule E?
    3. Self-employment tax
  3. Occupancy and other jurisdictional taxes
  4. Marketplace vendor laws
  5. Registration requirements
  6. Specific state rules
    1. New York
    2. California
    3. Other states
  7. Examples
  8. Best practices


The panel will cover these and other critical issues:

  • Taxation of short-term rentals in New York and California
  • The impact of marketplace facilitator rules on Airbnbs, VRBOs, and other rentals
  • Registration requirements in specific states
  • Federal tax rules for short-term rentals


Hoang, Tri
Tri Hoang


Mr. Hoang is a principal in Marcum’s Tax & Business Services practice. He has more than 15 years of...  |  Read More

Reed, Jeffrey
Jeffrey S. Reed

Kilpatrick Townsend & Stockton

Mr. Reed chairs the firm's State and Local Tax Practice. He helps tax directors, business owners, and individuals...  |  Read More

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