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Wow. As for the legality of all this, it's really beyond my ken.

Firstly, there's the question of jurisdiction. If a resident of the stste of New York uses a server outside of NY belonging to a company outside of NY to rent out an apartment in NYC, does the state of NY have jurisdiction? What about NYC?

Years ago Amazon took the stance that sales were interstate commerce and they shouldn't be forced to collect sales tax on interstate transactions. They ended up caving to New York's so-called "Amazon tax" [1].

Airbnb seems to be taking the view that it's not their problem if individuals violate NY/NYC law. Personally I think that's purely a self-serving stance a bit like how Craigslist turned a blind eye to prostitution.

I believe that illegal hotels in a few cities are Airbnb's core business and the efforts of cities to enforce laws prohibiting such are an existential threat. I believe Airbnb knows this.

I also believe that Airbnb will ultimately lose this one.

What this PDF represents is at best misleading and data manipulation and at worse misrepresentation. If at some point Airbnb has or will respond under oath or to a subpoena with this information well that could be a crime.

Whatever the case I think this is going to take years to play out.

[1] http://www.nolo.com/legal-encyclopedia/new-york-internet-sal...



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