Although, I have never been told, I believe that Airbnb collects the state sales tax and pays the state based on my rental amount. For awhile, I did not know that and I continued to discount the airbnb payout to account for sales tax to get the true rate that I was charging.
It would have been helpful if Airbnb stated up front, ""we will collect and pay state sales tax above and beyond what you are charging". Then, I can sever my relationship with the state as long as all my rental income on the property comes from Airbnb.