State and local room Occupancy tax collection - who's responsible for collecting?

[Tracy1057]

I just recieved an letter from MA dept of Revenue updating me on the  updated state and local occupancy amount - its not clear on the bills to the guests that both of these are being charged.... in calling the State Dept they told me airbnb (and others) are aware of this and should be charging the tax on my behalf - can anyone shed some light on this?  Trying to make sure its collected and distributed properly.  Tracy 

[Joan2709]

Hi @Tracy1057 

Perhaps another Host in MA can chime in? Hosts are always responsible to ensure the correct taxes are being paid. Even if Airbnb doesn't collect the proper amounts, the Host is still responsible for paying the tax. Here is what I found on the Airbnb Website about MA:

Occupancy Tax & Collection in Massachusetts

https://www.airbnb.com/help/article/2587

First determine what the correct tax percent should be for all taxing authorities (state, local). Airbnb does not disclose the percentages, but does disclose the name of the taxing authorities they collect for. Once you know the correct percentages (sales & occupancy taxes), you can determine if Airbnb is collecting the correct amounts by looking at the reservation details. Airbnb lumps all taxes under the heading "Occupancy Taxes." Many Hosts keep a spreadsheet on each reservation and break down the percentages in case they are needed at tax time.

Below is an example of a reservation breaking down the taxes: