Here in Boise the State of Idaho is starting to crack down on taxes, including back taxes.The fact is that it is not just the hotel lobby -- the legislatures want the tax income generated.  

Now I know that this task will not be easy, and I don't have much experience or knowledge of real estate, but very eager to learn and succeed.I do have some questions though, before I crack down and really start focusing on this venture.

My understanding is they are looking to crack down on AirBnB and large scale operators, not small (single-unit) hosts. 

If only we could get legislation by states to crack down on the unlicensed brokers playing real estate agent with no license, no education, etc.

It's becoming really popular in Holland to rent rooms out via AirBNB, however cities are starting to crack down and regulate so if you were thinking of doing this just keep abreast of city regulations. 

We need to crack down on our tenants in the new year. 

You replace a tile and replace the entire flooring will be questioned by the CPA who is questioning everything these days because IRS really crack down his integrity and license as well.

@Jeff S.I agree with @Basit Siddiqi: the IRS supposed crackdown is not very relevant.

If the Real Estate Commission decides to crack down on this, I'm sure they would find most wholesalers in violation of the law.You can certainly buy a property and then re-sell it yourself. 

Additionally, I recently went to a Realtor-only panel held by my brokerage where we invited executives from out Metro Codes office to come and talk more about what's happening with STR's in the city as well as answer our questions and while there is a crackdown in residential neighborhoods/zoning, more and more developers are building projects with investors in mind (meaning full STR eligibility)!