Cleaning Costs (Actual vs. Listed)- Tax liabilities?

[Christina B.]

Having reviewed what's previously been discussed on this forum regarding whether people list what their actual cleaning cost is vs. a reduced (or in some cases inflated) price, can anyone share if there is a tax liability with this I'm unaware of? That is, initially I was surprised to learn that at least in Colorado, cleaning services are taxed (on AirBnB and VRBO). So, if my actual cleaning rate is $385 and I list it as $300 (and eat the difference), is this a potential tax problem down the road? Hopefully this makes sense- and thanks in advance for your thoughts. On the one hand, I doubt anyone submits if extra cleaning charges are incurred or needed (whether owner pays them or passes on to guest): viz. I don't think anyone is retroactively reaching out to VRBO to say the cleaning actually cost $450 (instead of the originally listed price). But I'm curious what people with much longer history- have experienced.