Short-term rentals under 90 days owe New Jersey's 6.625% sales tax and a municipal occupancy tax of up to 3% under N.J.S.A. 40:48F-1. Atlantic City layers on additional tourism and luxury taxes on transient stays.
Transient accommodations booked for fewer than 90 consecutive days are taxed in Atlantic County under state law. New Jersey applies its 6.625% sales and use tax to the rent, plus a state occupancy fee, and N.J.S.A. 40:48F-1 lets each municipality add an occupancy tax at a uniform rate up to 3%. Atlantic City, a tourism district, imposes further luxury and promotion taxes on transient stays on top of the state rate. Shore towns adopt the local occupancy tax by ordinance transmitted to the Division of Taxation. Airbnb and Vrbo collect and remit these taxes on platform bookings; hosts booking directly file with the state and municipality.
A host who fails to collect or remit owes back tax plus penalties and interest assessed by the New Jersey Division of Taxation. Direct bookings require the host to register and file returns.
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