New Jersey Short-term rentals (Airbnb)

What are the Airbnb / short-term rental rules in New Jersey?

Short-term rentals booked through a platform like Airbnb (or professionally managed) are "transient accommodations" under N.J.S.A. 54:32B-2, so sales tax and the state occupancy fee apply, with the platform generally collecting. No statewide short-term rental licensing law was found (full-text search of the official N.J. Statutes download). Local towns can regulate or ban short-term rentals by ordinance, so check your municipality.

Verified Source: N.J.S.A. 54:32B-2 (definitions of transient accommodation and transient space marketplace); N.J.S.A. 54:32D-1 · last checked 2026-10-23