Airbnb will now collect the 6.625 percent New Jersey sales tax and 5 percent state short-term occupancy fee, as required by the New Jersey 2019 budget law, with reservations booked on or after December 1, 2018. See below this post for details from Airbnb.
Renters of New Jersey Shore properties will only be able to avoid paying this tax IF: the rental is a permanent residence (you live at the location and have at least a month to month lease), the accommodations are obtained via an agent or broker licensed by the state Real Estate Commission, or the rental is by a qualified non-profit organization which typically receives waivers of state fees.
The powerful Realtor lobby worked hard to ensure the loophole which exempts realty agencies from these taxes. Homeowners, which have no similar lobby, have an obligation to collect the taxes even when renting directly to friends or other consumers whether it be online or offline. This certainly seems to be inequitable. However, shore realty agencies typically charge 16-18% commissions (and I would expect it is only a matter of time before the state of New Jersey comes to them for more revenue).
Bottomline, if you use Airbnb or local agencies exclusively this is not much of a concern for you. Otherwise be sure you collect and remit the 11.625% required for New Jersey short-term rentals you acquire by any other means.
