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Tropical Storm Ida Recovery

Division of Taxation

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)


Last Updated: Wednesday, 03/18/20