[syshum]

The problem with that is the AirBnB never owed the tax in the first place.

Either the Host does, or the Consumer of the service does, AirBnb would just be collecting and remiting that on behalf of the parties

[Sanzig]

Depends on the jurisdiction, but most wouldn't put this on the consumer. In most jurisdictions, if a merchant neglects to collect sales tax when the sale is made, it's out of their pocket - not the customer.