New Jersey taxes occupancies of certain types of real property, such as hotels and motels. As of October 1, 2018, certain occupancies of transient accommodations are subject to various State taxes and fees.
Transient accommodations are short-term rentals such as:
As of October 1, 2018, New Jersey property owners who provide transient accommodations are required to collect and remit New Jersey Sales Tax, the State Occupancy Fee, the Municipal Occupancy Tax (if applicable), and in some cases, other municipal taxes, fees, and assessments. They must be registered to collect and remit these to the State.
A transient accommodation is exempt from all taxes and fees if the lessee/renter:
Many rental property owners advertise or list their rental property using a Transient Space Marketplace or third-party platform. Some online platforms may handle all rental arrangements on behalf of the owner.
If the third-party platform you use books the rental and collects the rental payment, the platform is required to collect all taxes and fees associated with the transaction. Check with the third-party platform to confirm that it will collect taxes and fees. You are responsible to collect all applicable taxes and fees if the third-party platform does not.
If you simply advertise your rental property on a third-party site and the renter/lessee pays you directly for the rental, you must collect and remit all applicable taxes and fees. To do so, you must register with us.
Note: You do not have to register if all of your rental transactions are: