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Hotels and Motels

New Jersey imposes Sales Tax on hotel and motel occupancies. The current Sales Tax rate is 6.625%.

For Sales Tax purposes, a “hotel/motel” is a building that is regularly used and kept open for the lodging of occupants, is typically maintained by on-site management with front desk reception, and includes customary services, such as maid services and room service.

Note: A room, group of rooms, or other living or sleeping space used as a place of assembly is exempt from Sales Tax.

Last Updated: Thursday, 02/20/20