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