DALLAS—Beginning Dec. 1, Airbnb will begin collecting taxes on behalf of its hosts who use the service to list Idaho properties for rent, according to a news report from the Idaho Statesman. In Idaho, sales of temporary lodging lasting 30 days or less are subject to taxation.
Per the agreement outlined on the Idaho State Tax Commission’s website, Airbnb will be responsible for collecting and remitting Idaho sales tax, travel and convention tax, and the Greater Boise auditorium district tax. Under this agreement, the obligation to collect and remit these taxes rests with Airbnb and is not transferable to the host. Hosts will no longer be obligated to collect the above taxes and, furthermore, cannot opt-out of collection by Airbnb.
Hosts remain responsible for collecting any other local sales or auditorium taxes on Airbnb sales and should contact local taxing jurisdictions for compliance obligations. They also remain responsible for collecting and remitting taxes on any rentals not sold through Airbnb. However, they will need to continue collecting Idaho sales tax, travel and convention tax, and the Greater Boise auditorium district tax until the responsibility transfers to Airbnb.