Airbnb Exempt From Fla. Tourist Tax, Appeals Court Affirms

Law360 (March 25, 2020, 6:34 PM EDT) -- Airbnb and other short-term rental platforms don't need to collect and remit a Florida county's local tourist development taxes because they did not qualify under state statute as responsible parties, a state appeals court ruled Wednesday.

The decision affirms a ruling by the Fifteenth Judicial Circuit Court of Florida that Airbnb, HomeAway and Tripadvisor were not “dealers” for the purposes of collecting Palm Beach County's tourist development tax. County Tax Collector Anne Gannon had sought a declaration that the platforms' role in facilitating short-term rentals made them dealers under state law and county ordinance, and therefore responsible for collecting, reporting and...

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