Estimated Non-Airbnb Short Term Rental inventory by State

Some cities, counties, states and countries have already made taxation at source agreements with websites such as AirBnB, but the problem with that is many short term rental owner/operators create their own webpages and use listing services such as VRBO, HomeAway, FlipKey and others to advertise their properties for rent.  Their booking process and payment is not through a single website, and thus a tax gap exists.

Below is a table of short term rental (STR) inventory broken down by state:

State VRBO Listings Flipkey Listings Total Listings Est. 3 YR Tax Gap (9% STx)
Florida 112166 42015 152980 $79,149,940
Colorado 21281 9874 31155 $16,119,208
South Carolina 20227 8150 28377 $14,681,905
Hawaii 21785 8305 28137 $14,557,732
North Carolina 18757 7796 26553 $13,738,190
Texas 14752 5913 20665 $10,691,813
New York 14544 5058 19602 $10,141,830
Massachusetts 11763 5901 17664 $9,139,133
Alabama 11778 2831 16707 $8,643,993
Arizona 10788 2701 13489 $6,979,040
Tennessee 8457 4000 12457 $6,445,096
Oregon 7420 3688 11108 $5,747,140
New Jersey 6920 3986 10906 $5,642,628
Utah 7103 3069 10172 $5,262,866
Michigan 8686 1220 9906 $5,125,241
Maine 7442 2136 9578 $4,955,537
Georgia 6756 2352 9108 $4,712,365
Washington 6607 2164 8771 $4,538,006
Maryland 5551 1817 7368 $3,812,111
Virginia 4662 1925 6587 $3,408,031
Pennsylvania 3796 1359 5155 $2,667,133
Vermont 3892 1049 4941 $2,556,412
Montana 3685 899 4584 $2,371,704
Missouri 3335 1247 4582 $2,370,670
Wisconsin 3779 695 4474 $2,314,792
New Hampshire 3400 985 4385 $2,268,744
Delaware 2897 1376 4273 $2,210,797
Idaho 3216 1031 4247 $2,197,345
New Mexico 3090 1014 4104 $2,123,358
Louisiana 2237 781 3018 $1,561,475
Minnesota 2238 352 2590 $1,340,034
Rhode Island 2039 226 2265 $1,171,883
Arkansas 1713 446 2159 $1,117,040
Ohio 1434 624 2058 $1,064,783
Illinois 1402 545 1947 $1,007,353
Mississippi 1208 484 1692 $875,420
Indiana 1113 229 1342 $694,334