Transient Accommodations Tax in New Jersey

Wednesday, August 29th, 2018

Unoccupied hotel room awaiting residents.
New Jersey
Hotels, Casinos & Resorts

Effective October 1, 2018, New Jersey sales tax will apply to charges for the rental of transient accommodations. Additionally, there will be a state occupancy fee on taxable transient accommodations charges. The rate for the occupancy fee will be lower in municipalities that already tax transient accommodations.

"Transient Accommodation" means a room, group of rooms, or other living or sleeping spaces, including residences, or buildings used as residences. The definition includes online marketplaces where people offer transient accommodations or hotel rooms to individuals.

Beginning October 1, 2018, charges for transient accommodations, including charges by transient space marketplaces for transient accommodations, will be taxable. Additional taxes and fees may also apply in certain cities and regions.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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