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Division of Taxation

Taxes Imposed On Charges For The Rental Of Transient Accommodations

Important Notice to Sellers and Purchasers of Transient Accommodations
Amendments to the Sales and Use Tax Act and Other Applicable Taxes and Fees
Effective August 9, 2019
(P.L. 2019, c.235)

On and after August 9, 2019, rentals of transient accommodations are no longer subject to the Sales Tax, the State Occupancy Fee, and other applicable taxes and fees on occupancies, unless the rental is either obtained through a transient space marketplace, which includes a travel agency, or is considered to be a professionally managed unit, as defined in the new law.

A professionally managed unit is a rental unit that is directly or indirectly owned or controlled by a person renting three or more separate units during a calendar year. A professionally managed unit is subject to the Sales Tax, the State Occupancy Fee, and other applicable taxes and fees on occupancies, whether the rental is obtained through a transient space marketplace, including a travel agency, or directly through the owner (such as through local newspaper ads, personal referrals, signage, etc.). All other rentals that are obtained directly through the owner are no longer subject to the Sales Tax, the State Occupancy Fee, or other applicable taxes and fees on occupancies.

More detailed information for owners and renters of transient accommodations is available at Transient Accommodations Frequently Asked Questions

For guidance prior to August 9, 2019 see publication TB-81R - Taxes Imposed On Charges For The Rental Of Transient Accommodations.


Last Updated: Tuesday, 02/25/20