Georgia Sales Tax

[John720]

Can anyone tell me how the sales tax on my airbnb rental gets paid.  I'm hoping that airbnb handles the payment of Sales Tax.  I know I'm responsible for any local taxes but does that include sales tax?

Thanks,

John

[Robert1834]

At Mobile Tax Associates we can do your bookkeeping for an AIRBNB online using Dropbox as a secure way to handle document flow.  We have residential rental experience over 5 years in Lawrenceville, Georgia and have developed a spreadsheet to account for all deductions and expenses.

Record keeping is a major point for all individuals or businesses who have rental income and expenses and we aim to do that work for you so that you can concentrate on making your AIRBNB a success!

[Paul60]

I presume sales tax is the same as VAT in Ireland.  If so then you're responsible for paying your own VAT if you meet that threshold.  Something quiet interesting in relation to this though which I do not think has been challenged as yet.

If we say a total stay fee that the guest pays to a VAT registered host includes VAT then Airbnb is charging their service fee on an element which is actually VAT.  This is legally wrong.  You can take not charge a service fee on a tax.

[Debra300]

I just clicked the Local taxes and laws tab on my Mableton listing's dashboard, and this what I see: 

[Darlene107]

My guest is extending her stay from 47 days to 49, with a checkout of 05/22.  When we extended the checkout date, she is now being hit with a $200 occupancy charge.  Is this legal or mandatory?

[Lynn278]

Has Airbnb requested any type of GA Tax account information from any hosts? How do we know that the occupancy taxes being collected are being credited to my specific GA Tax account? 

[Debra300]

@Lynn278,

Click the Local Taxes and Laws tab on your dashboard.  You should see what taxes are being collected on your behalf.  Look at my earlier comment to see the picture where to find the information.  You will need to confirm with your city or county if there is also an occupancy tax that you have to pay.

[Lynn278]

Thanks but that is not my question. What proof do we get that taxes collected are being credited to my GA Tax account? My county expects me to provide proof that state taxes have been paid and I have not found any way to do this. 

[Debra300]

@Lynn278,

Airbnb pays a gross tax amount to each municipality, and generally does not provide hosts individual tax payout information.  The closest bit of information that you will find is the tax collection information on your payout page.

I did look up HB 448, which is the law that was enacted on April 1, 2020 that requires "marketplace innkeepers" (Airbnb, Hotels.com, Booking.com, etc.) to collect and remit taxes on behalf of the bookings made on their platforms: http://www.legis.ga.gov/Legislation/en-US/display/20192020/HB/448

I don't know why Lamar County is requiring you to provide proof of payment, because my interpretation of the Bill is that they should be contacting the marketplace innkeeper for this information.

In section 3 starting on row 76 it says, "6 (a) A marketplace innkeeper shall constitute the innkeeper with respect to the transactions taxable pursuant to this article that it facilitates on behalf of another person. All taxes levied or imposed by this article on transactions facilitated by a marketplace innkeeper shall be paid by the purchaser to the marketplace innkeeper.
(b) The marketplace innkeeper shall remit all taxes in the manners provided in this article and, when received by the taxing authority, such taxes shall be credited against the taxes imposed by this article on the furnishing for value to the public any room or rooms, lodgings, or accommodations.

(c) Each marketplace innkeeper shall be liable for the full amount of taxes levied or imposed by this article on its transactions or the amount of tax collected by such marketplace innkeeper from all purchasers on all such transactions, whichever is greater.

Starting on row 93 it says, "(f) A person shall not be obligated to collect and remit or be liable for the taxes levied or imposed by this article on any transaction for which its marketplace innkeeper is obligated and liable.

(g) The taxing authority shall only audit the marketplace innkeeper for sales made by it on behalf of another person except to the extent the marketplace innkeeper seeks relief through subsection

[Amy323]

@Lynn278 I have had the same concerns and wish that Airbnb would send us a monthly email informing us of how much has been paid on our behalf. I just spoke with someone at the Georgia Tax Office and she said that we should still be filing a return as usual but enter the tax amount as EXEMPT SALES so that the bottom says we owe $0. Then we will have that Sales and Use Return report to send to our local county tax office. Hope this helps!  This is the # I called for help  877-423-6711

[Lynn278]

Yes, I spoke with someone at the GA Tax Center who told me the same thing, Thanks Lynn

[Jaime484]

Thank you! I came here for the same question. I received an email from the GA Dept of Revenue saying that my return is delinquent?! My transaction history says that Airbnb has remitted it on my behalf (with no proof given to me), so if I file and do the exempt sales like you were told to do, I just want to make sure that's enough. Will call the number you gave in the morning for clarification. Thanks so much!  

[Bill80]

As of April 2020, Airbnb was to collect and remit our Georgia Sales Tax. We received a letter from the Georgia Sales Tax Department, that our 2nd quarter sales had not been paid. 

Has anyone else received such a letter or talked to Airbnb about this tax issue?

[Taka203]

Hi everyone - new host here in Georgia (Blue Ridge - Fannin County).

So my understanding is that AirBnB currently collects AND remits the Georgia Sales Tax for us - and we are responsible for collecting (whether separately from the guest, or from the gross sales) and submitting the occupancy (Hotel/Motel) Tax to the local County/City (in my case, just Fannin County since I am out of city limits).

1. Are we required to also register for a State Sales Tax permit?  Even though AirBnB is collecting and remitting our Sales Tax?

2. Do we still need to (I think monthly?) file for the Georgia State Sales Tax (and fill it out as EXEMPT)?

3. In remitting my Hotel/Motel (occupancy) Tax to the county, they require the Georgia Sales Tax Report - where/how do I receive that?  (They also state that they can take an Owner Statement from AirBnB, but looks like we only get a CSV export)

Trying to understand all the tax requirements in Georgia for an AirBnB.

It seems AirBnB takes care of the SALES tax (collect and submit to state; what about county?) and we are responsible for collecting and submitting the occupancy (Hotel/Motel) tax.

I also have not been able to find a place to add the occupancy tax to the guests' fees in AirBnB (so currently coming out of the gross sales)?

Thanks in advance for any help!

[Debra300]

@Taka203,

I recommend that you contact the Fanin County Tax Collection Department.  They should be able to tell you all of your responsibilities and requirements.

[Crystal434]

When AirBNB collects "Occupancy Taxes" is that both state and county (sales/use motel/ occupancy) taxes? OR  is this just state tax?

I have been paying county taxes every month. Now GA state says I need to login and file and pay taxes every month as well. I am confused, becaue thougth AirBNB paid state tax with the "Occupancy Taxes" they collect since 2020. So why do I hvae to login and pay as well?