NOTE: Updated by Publication ANJ-23, Parking, Storing, Garaging Motor Vehicles & New Jersey Sales Tax
Pursuant to N.J.S.A. 5:12-173.2, a charge shall be imposed for the use of a parking space for the purpose of parking, garaging or storing a motor vehicle in a parking facility or property owned or leased by a casino hotel or by any person on behalf of a casino hotel. The minimum amount of such charge is currently $3.00 per day. The charge imposed pursuant to such section, including any charges over and above the minimum charge, is subject to the 7% sales tax because it is not a “receipt subject to tax pursuant to any other law or ordinance.” N.J.S.A. 54:32B-3 (i). The sales tax must be reported and remitted on the casino hotel’s sales and use tax returns.
The New Jersey sales tax is not imposed on parking for employees of the casino hotel, if the parking is provided by the casino hotel or at a facility owned or operated by the casino. N.J.S.A. 54:32B-3 (i).
NOTE: Effective July 1, 2007, the law was amended to exclude the $3 minimum fee from the receipt subject to tax. There is also an exclusion for parking charges or fees imposed pursuant to an agreement between the Casino Reinvestment Development Authority (CRDA) and a casino operator which was in effect as of June 28, 2007. Any amount collected over and above these fees remains subject to sales tax. Between October 1, 2006 and June 30, 2007, the $3 Atlantic City parking fee was subject to the sales tax.
Forms relating to filing and payment of this tax are sent directly to subject taxpayers. There are no blank forms available on the Division's site at this time.