New Jersey Issues Rules on Taxability of Transient Accommodation Rentals
August 20, 2018
Starting Oct. 1, 2018, rentals of transient accommodations in New Jersey are subject to sales tax, the state occupancy fee and the
Meadowlands regional hotel use assessment.
The New Jersey Division of Taxation's guidance defines what does and does not qualify as "transient accommodations."
Every person who charges for the rental of a
transient accommodation must register
with the state
at least 15 business days prior to the
first rental occurring on and after Oct. 1, 2018, unless all sales
consummated through a transient space marketplace, or
where the keys
or other means of physical entrance to the property are always provided to
the lessee at the
location of an offsite real estate broker.