133. What’s the rule on AirBnB in an HOA?

An HOA’s Declaration may outline short term rental or an HOA may have instituted a policy for short term rentals, which may include vacation rentals, e.g. AirBnB, VRBO, HomeAway, etc. . The definition of short term rental in WV is less than 30 days – refer to:

TSD 435 | Short-Term Leases and Rentals of Real Property
Rev. March 2023 | West Virginia Tax Division

A typical HOA covenant restriction prohibits a commercial business from a member’s residential only home.  AirBnB is business income which must be reported to the IRS as well as West Virginia’s sales & use tax.

An HOA should consult with legal counsel.