This report evaluates twelve publicly released agreements that Airbnb has entered with state or local governments that directly address lodging taxes, but have impacts on other state and local laws.  The agreements are from across the nation and have effective dates ranging from 2014 into 2017.  Because of their variations in geography and time, the report assumes that these 12 agreements are reasonably representative of the larger body of approximately 200 agreements that Airbnb has signed. The large majority of Airbnb agreements are being held secret from the public.