Hi @Tierney0 @Elisa ,
You're right to think that occupancy tax and sales tax are treated differently in New York State. To clarify: yes, service fees charged by Airbnb to guests are subject to New York State sales tax. This applies in addition to the occupancy taxes already collected on behalf of the host and local municipalities.
Airbnb typically calculates and remits these taxes automatically in New York, so both hosts and guests will see the breakdown in the reservation details. If you're trying to estimate what a guest will pay or confirm what’s taxable, you should see the service fee listed separately along with the taxes applied.
If you're unsure about a specific listing or charge, it's a good idea to check the "price breakdown" section during booking or contact Airbnb Support directly.
Hope that helps!
