- Atlantic City Businesses
The combined rate for sales subject to both Sales and Use Tax and the Atlantic City Luxury Tax is reduced from 12.875% to 12.625% (9% Atlantic City Luxury Tax and 3.625% Sales and Use Tax). The following rules apply to all sales made in Atlantic City on and after January 1, 2018:
- Alcoholic beverages that are sold by the drink in Atlantic City – including bottles of beer and wine opened and consumed on the premises – are taxable at the combined rate of 9.625% (3% Atlantic City Luxury Tax and 6.625% Sales and Use Tax).
- Sales that are subject to both taxes, other than alcoholic beverages sold by the drink, will be subject to the rate of 12.625% as described above.
- Sales of packaged goods are subject to Sales and Use Tax at the rate of 6.625%.
The updated Combined Atlantic City Luxury Tax and State Sales Tax Collection Schedule (Form ST-275) 128 kb is now available.