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規則

Airbnbによる宿泊税徴収・納付代行(米ミネソタ州)

State of Minnesota

Guests who book Airbnb listings that are located in the State of Minnesota will pay the following tax as part of their reservation:

  • Minnesota Sales Tax: 6.875% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the MN Department of Revenue website.
  • Local Sales and Special Taxes: 0.5% - 3.0% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the MN Department of Revenue Local Taxes website.

Duluth

Guests who book Airbnb listings that are located in the City of Duluth, MN will pay the following tax as part of their reservation:

  • Lodging Excise Tax: 3% of the listing price including any cleaning fees, for reservations 29 days or shorter. For detailed information, please visit the City of Duluth Finance Department website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.

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