The Atlantic City Luxury Sales Tax applies to receipts from specified retail sales within Atlantic City, including sales of alcoholic beverages for on-premises consumption; cover, minimum, or entertainment charges; room rental in hotels, inns, rooming, or boarding houses; hiring of rolling chairs, beach chairs, and cabanas; and tickets of admission within Atlantic City.
The tax is not levied on casual sales, sales to New Jersey or its political subdivisions, sales exempt by federal law, and sales by a church or nonprofit charitable organization.
As of January 1, 2018, Atlantic City businesses collect a combined tax rate of 12.625% on the specified retail sales. (Atlantic City Luxury Tax of 9% and New Jersey Sales and Use Tax of 3.625%.) The following rules applied at the time of this notice's posting:
An update to ST-275, Combined Atlantic City Luxury Tax and State Sales Tax Collection Schedule , is available.
Disposition of Revenues
Revenues are forwarded to the Sports and Exposition Authority for funding and operating Atlantic City Convention facilities.