@Sheila869
The short answer is...it depends. They generally always collect taxes at the state level (whether sales and use tax or occupancy (hotel/bed tax). However, sometimes they don't collect local (city/county/town) taxes. It depends on the legal address of the listing and whether they have a tax collection agreement with the tax authority. These taxes are all shown on the reservation as "Occupancy Taxes."
How tax collection and remittance by Airbnb works
"...We automatically collect and pay taxes on behalf of hosts only in certain jurisdictions. Hosts may need to manually collect and remit taxes in other jurisdictions and in certain listed jurisdictions where Airbnb does not collect all applicable taxes on accommodation.
Whether or not we automatically collect taxes, it doesn’t change which taxes are due..."
It's best to contact each governmental tax authority and determine for yourself what the taxes are. Then verify on your reservations that the taxes are ALL being collected correctly and in the proper percentages. Sometimes they get it right and sometimes they over or under charge on the taxes. If overcharging, then the guest is charged more than they should be. If undercharging (or not collecting at all for local taxes), then you as a Host are still responsible for paying the tax. Many Hosts think Airbnb "just takes care of the taxes" only to get an unwelcome letter in the mail demanding payment of back taxes.
