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 |