• videocam Live Webinar with Live Q&A
  • calendar_month September 2, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

SALT Taxation of Short-Term Rentals: Airbnbs, VRBOs, Personal Residences, and Other Home-Sharing Arrangements

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Discount expires 8/19/26

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About the Course

Introduction

This webinar will discuss the numerous taxes charged by states on home-sharing arrangements. Our panel of SALT experts will discuss the types of taxes imposed, registration requirements in certain states, reviewing the calculations of marketplace facilitators, specific requirements in certain states, including New York and California, and federal taxation of these short-term rentals.

Description

Many taxpayers have found renting a vacation property, their personal residence, or a room a reasonable way to supplement their income. This has led to an explosive growth of platforms like Airbnb, VRBO, Trip Advisor, and other marketplace vendors. Consequently, states have quickly moved to impose taxes on these rentals and require these facilitators to collect and remit said taxes.

The combination of taxes imposed and methods of applying these taxes is astounding. There are state accommodations, local accommodations, lodging, transient, and occupancy taxes, to name a few. Taxes vary based on the location of the property. Some jurisdictions within the same state may or may not charge an accommodation tax. Determining what items are included in a tax calculation is complicated.

What is certain is that there are significant penalties for failing to comply, and ultimately, the owner is responsible for the calculation and timely remittance of these various tax types.

Listen as our panel of rental veterans explains the most frequently assessed taxes on short-term rentals and the specific taxes imposed in certain states.

Presented By

Heather M. Le Clair
Director
EisnerAmper

Ms. Le Clair has indirect tax experience with a concentration is sales and use tax and New York City Commercial Rent Tax. Her areas of focus include navigating client controversy planning and audit defense, tax minimization planning, lookback reviews, nexus footprint studies, general consulting, compliance support, and process improvement process. Ms. Le Clair is a graduate of the Boston University School of Law with an LLM in taxation and Capital University Law School with a JD.

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Josh Thomas
Manager
EisnerAmper

Mr. Thomas is a Manager in the State & Local Tax Group. With nearly 10 years of experience, he specializes in providing consulting services in a variety of industries such as financial services, personal services, and technology. Mr. Thomas's areas of service encompass multi-state tax planning, nexus studies involving sales tax and income/franchise tax reviews, state due diligence reviews, and general consulting. He also has experience in service areas such as, partnership withholding and composite filings, audit defense, and voluntary disclosure agreements.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Wednesday, September 2, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Taxes on short-term rentals: introduction

II. Federal tax issues

A. 14-day exception under IRC 280A

B. Reporting, Schedule C or Schedule E?

C. Self-employment tax

III. Occupancy and other jurisdictional taxes

IV. Marketplace vendor laws

V. Registration requirements

VI. Specific state rules

A. New York

B. California

C. Other states

VII. Examples

VIII. Best practices

The panel will cover these and other critical issues:

  • Taxation of short-term rentals in New York and California
  • The impact of marketplace facilitator rules on Airbnbs, VRBOs, and other rentals
  • Registration requirements in specific states
  • Federal tax rules for short-term rentals


Learning Objectives

After completing this course, you will be able to:

  • Determine which rental properties are subject to federal self-employment tax
  • Determine how marketplace facilitator laws influence the collection of taxes
  • Decide how Airbnbs are taxed in New York
  • Ascertain registration requirements for short-term rentals in specific states
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of SALT taxation, nexus and apportionment as it applies to multi-state businesses.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .