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 18:24-3.5 - Facilities other than hotels

1. Places of assembly;

2. Health-care and similar facilities (that is, a nursing home, assisted living community, rehabilitation center, etc);

3. Summer camps and other overnight camps for children;

4. Campsites available for trailers, recreational vehicles, or tent camping;

5. College dormitories and other student-housing facilities; and

6. Furnished or unfurnished private residential property (that is, condominiums, bungalows, single-family homes, and similar living units), where no maid service, room service, linen service, or other common hotel services are made available by the lessor and where the keys to the property are provided to the lessee at the location of an offsite real estate broker. The furnishing of linens without the service of changing the linens does not alter the nontaxable nature of the facility.