NEW JERSEY STATUTE
DEFINITION WHAT IS A HOTEL
NJ Realtors Report
Negative Impact of Taxing Tourists
June 1, 2007
Other States Seasonal Rental Tax
NJ #1 Tax Increasing State in the
STATE TAKING BACK TOURISM PROMOTION DOLLARS
GOVERNOR TO RAISE TAXES EVEN HIGHER
A NEW TAX
MUNICIPAL PARKING FEES
POINT PLEASANT BEACH NJ
State Of NJ Div. of Taxation Investigates Seasonal Rental
03/20/05 COMPLIANCE AND COLLECTION
NJ League of Municipalities Targets
Seasonal Rental Homes, Condo's for Taxation
BILLS & SPONSOR to
The Law Synopsis
Assembly Bill 3710
taxes including occupancy taxes
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Jersey Shore Links
Point Pleasant Bch
Chamber of Commerce
Seaside Height BID
Long Beach Island
Southern Ocean Chamber of
MARCH 20, 2005
State Of NJ Div. of Taxation Investigates
Seasonal Rental Owners
COMPLIANCE AND COLLECTION UNDERWAY
State of New Jersey Division of
Taxation has launched an investigation into the practices of all individuals
(Private home owners, Realtors, anyone) who offers their properties for rent for
less than 90 days.
The Tax Laws of the State of
New Jersey Requires All Individuals to Register and Collect Sales Tax and
Occupancy Tax if Renting Properties for less than 90 Days.
However owner of homes and other residential rental
properties have operated for years under the assumption that those rentals
had no obligation to collect a tax.
The State at the present time is not
offering an amnesty program and has otherwise embarked upon an enforcement
and collection approach on a case by case basis.
New Jersey Sales Tax Guide Click for NJ Div. of Taxation Guide
Sales Tax Law
The New Jersey Sales and Use Tax Act imposesa tax of 7% upon
the receipts from every retail sale of tangible personal property, digital
property,and the sale of certain services, except as otherwise
provided in the Act. .... In addition,most services performed upon
tangible personal property are taxable unless they are specifically
exempted by law. Exempt items include:most food sold as grocery
items, most clothing and footwear, disposable paper products for household
use, prescription drugs, and over-the counter drugs.
This means that in New Jersey, most items and most services performed upon
tangible personal property are taxable unless they are specifically exempted
Hotel tax enabling Language
is imposed and shall be paid a hotel and motel occupancy fee of 7% for
occupancies on and after August 1, 2003 but before July 1, 2004, and of 5% for
occupancies on and after July 1, 2004, upon the rent for every occupancy
of a room or rooms in a hotel subject to taxation pursuant to subsection
(d) of section 3 of P.L. 1966, c.30 (C:54:32B-3), which every person
required to collect tax shall collect from the customer when collecting the rent
to which it applies...
the most recent Bulletin
http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su4.pdf Pg 28
"Tourism-related sales. include the following (if also taxable
under the Sales and Use Tax Act):
Hotel, motel, or boarding house,
makeshift or crude shelter or habitation, as of
boughs, poles, skins, earth, or rough boards;
cabin or hut.
a house used as a temporary
residence, as in the hunting season.
a house or cottage, as in a park
or on an estate, occupied by a gatekeeper,
caretaker, gardener, or other employee.
a resort hotel, motel, or inn.
building of a camp, resort hotel, or the like.
place of a branch of certain fraternal
composing the branch:
The lodge is planning a picnic.
various North American Indian dwellings, as a
tepee or long house.
who live in such a dwelling or a family or unit
of North American Indians.
||the home of
a college head at Cambridge University, England.
–verb (used without
||the den of
an animal or group of animals, esp. beavers.
||to have a
habitation or quarters, esp. temporarily, as in
a hotel, motel, or inn:
lodged in a guest house.
to live in rented quarters in
He lodged with a local family
during his college days.
–verb (used with
fixed, implanted, or caught in a place or
position; come to rest; stick:
The bullet lodged in his leg.
with a habitation or quarters, esp. temporarily;
Can you lodge us for the night?
to furnish with a room or rooms
in one's house for payment; have as a lodger:
a boardinghouse that lodges oil
||to serve as
a residence, shelter, or dwelling for; shelter:
The château will lodge the ambassador during his
store, or deposit, as in a place, for storage or
lodge one's valuables in a hotel safe.
||to bring or
send into a particular place or position.
||to house or
The spinal canal lodges and protects the spinal
(power, authority, etc.).
||to put or
bring (information, a complaint, etc.) before a
court or other authority.
down or lay flat, as vegetation in a storm:
sudden hail had lodged the crops.
||to track (a
deer) to its lair.