New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 3 - HOTEL ROOM OCCUPANCY SUBJECT TO SALES TAX
Section 18:24-3.3 - Taxes on hotel room occupancy
Universal Citation: NJ Admin Code 18:24-3.3
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The rent for every occupancy of a room or rooms in a hotel is subject to sales tax, except that the tax is not imposed upon:
1. A permanent resident;
2. An exempt organization, which qualifies for exemption pursuant to 54:32B-9 and holds and presents a valid Exempt Organization Certificate (Form ST-5); or
3. A government entity, agency or instrumentality exempt pursuant to 54:32B-9.
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