Act 10 (Special Session) 2018 Legislation Relating to Short-Term Rentals

Posting Information

Starting July 1, 2018, all short-term rental operators are required to post the corresponding meals and rooms tax account number on any advertisement for the short-term rental. Act 10 of 2018 (Spec. Sess.), Sec. 2; 32 V.S.A. § 9282(a).

Operators who advertise through an online platform that has an agreement with the Department to collect and remit tax, like Airbnb, can post the tax account number used by that platform. Those operators are not required to open a meals and rooms tax account for locations where a platform is collecting tax on their behalf. For any rentals handled off of the platform, however, operators must maintain a meals and rooms tax account and post that account number on any advertisement for the short-term rental.

Short-term rental operators are also required to post within the unit a telephone number for the person responsible for the unit and the contact information for the Department of Health and the Department of Public Safety’s Division of Fire Safety. Id., Sec. 1; 18 V.S.A. § 4467.

Educational Materials

Act 10 directs the Department of Taxes to disseminate an information packet prepared by the Department of Health, in collaboration with the Department of Public Safety’s Division of Fire Safety, pertaining to the health, safety, and financial obligations of short-term rental operators, including information regarding the importance of reviewing options for property and liability insurance with the operator’s insurance company. Act 10 of 2018 (Spec. Sess.), Secs. 1, 2; 18 V.S.A. § 4468(a); 32 V.S.A. § 9282(b).  The information packet will include a self-certification form relating to health and safety precautions that short-term rental operators must take into consideration prior to renting a unit.  Act 10 of 2018 (Spec. Sess.), Sec. 1; 18 V.S.A. § 4468(b).  The operator will be required to retain the form, and need not file it with the Department of Health or the Department of Taxes. Id.

Before July 1, 2019, the Department of Taxes will provide the information packet to short-term rental operators who already had an existing meals and rooms tax account number with the Department prior to July 1, 2018. Act 10 of 2018 (Spec. Sess.), Sec. 2; 32 V.S.A. § 9282(b).  For any operators who first register with the Department for a meals and rooms tax account after July 1, 2018, the Department will provide the information packet at the time of registration. Id.

For more information, please view our press release.

Contact Us

Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

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