Marketplace Facilitator Laws and OTAs: What Travel Businesses should know in 2025

Marketplace facilitator laws were meant to simplify compliance, but they’ve created new confusion for travel advisors and hotels. This post explains how major OTAs and booking platforms collect sales tax on behalf of sellers, and when they don’t. It covers mixed transactions (e.g., bundled tours, service fees, agent commissions) and outlines best practices for reconciling OTA tax reports with your own filings. Includes a 2025 update on state enforcement trends and how these laws affect independent agents.

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Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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