New Jersey Issues Rules on Taxability of Transient Accommodation Rentals

 – August 20, 2018
New Jersey Issues Rules on Taxability of Transient Accommodation Rentals

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 are solely 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.