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. Bridgewater, Somerville, and other Somerset towns can levy the local tax.
Transient accommodations booked for fewer than 90 consecutive days are taxed in Somerset 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%. Bridgewater, Somerville, Franklin Township, and other towns may adopt the local 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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