In January 2018, a federal court ruled in favor of Airbnb in a lawsuit filed by Aimco involving its tenants illegally subletting their rented spaces on Airbnb. The court defended Airbnb under Section 230 of the Communications Decency Act which does not hold Internet based services liable for the actions of their users. Instead the tenants are believed to be held responsible for illegally subletting their spaces without attaining prior consent from their landlords.
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Hosts provide prices and other details for their rental or event listings. Pricing is determined by the host, with recommendations from Airbnb. Hosts may be required to report income and pay income taxes on income received via Airbnb. In the US, homeowners who refinance their mortgages with some agencies are able to count income they earn from Airbnb rentals on their refinance loan applications.