Bill's description is correct: AirBnBs are still rentals except for PAL purposes and should be reported on Sch E or 8825/Box 2.

Terry, you may be misunderstanding those "significant personal services" which need to be hotel-like, i.e. daily change of linens, preparing meals for the guests and so on. AirBnBs do not normally do that. Even if your property does indeed provide those special services, my problem is with the regular STRs that do not offer such services.