New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 25 - LUXURY TAX
Subchapter 1 - GENERAL PROVISIONS
Section 18:25-1.2 - Definitions

The following words and terms when used in this chapter, shall have the following meanings unless context clearly indicates otherwise:

"Apartment" means a complete housekeeping unit of real property, either constructed or modified for such use, which has as part of its permanent physical design, kitchen and bath facilities located within such unit.

"Director" means the Director of the Division of Taxation, Department of Treasury, State of New Jersey.

"Luxury tax" means the Retail Sales Tax in Fourth Class Cities, N.J.S.A. 40:48-8.15et seq. ( P.L. 1947, c. 71).

"Purchaser" means any person purchasing or hiring property or services from another person, the receipts from which are taxable.

"Retail sale" or "sale at retail" means and includes:

1. Any sale in the ordinary course of business for consumption of whiskey, beer, or other alcoholic beverages by the drink in restaurants, cafes, bars, hotels, and other similar establishments;

2. Any cover charge, minimum charge, entertainment, or other similar charge made to any patron of any restaurant, cafe, bar, hotel, or other similar establishment;

3. The hiring, with or without service, of any room in a hotel, inn, rooming or boarding house;

4. The hiring of any rolling chair, beach chair, or cabana; and 5. The granting or sale of any ticket, license, or permit for admission to any theatre, moving picture exhibition or show, pier, exhibition, or place of amusement, except charges for admission to boxing, wrestling, kick boxing or combative sports events, matches, or exhibitions, which charges are taxed pursuant to section 20 of P.L. 1985, c. 83 (N.J.S.A. 5:2A-20).

5. The granting or sale of any ticket, license or permit for admission to any theatre, moving picture exhibition or show, pier, exhibition, or place of amusement, except charges for admission to boxing, wrestling, kick boxing or combative sports events, matches, or exhibitions, which charges are taxed pursuant to section 20 of P.L. 1985, c. 83 (5:2A-20).

"Sales tax" means the taxes imposed by the New Jersey Sales and Use Tax Act, 54:32B-1 et seq.

"Vendor" or "seller" means any person selling or hiring property or services to another person upon the receipts from which a tax is imposed.