N.J. Admin. Code § 18:24-3.5

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-3.5 - Facilities other than hotels

(a) Examples of facilities that are not subject to the tax imposed on rent received for hotel occupancy include, but are not limited to:

1. Places of assembly;

2. Health-care and similar facilities (that is, a nursing home, assisted living community, rehabilitation center, etc);

3. Summer camps and other overnight camps for children;

4. Campsites available for trailers, recreational vehicles, or tent camping;

5. College dormitories and other student-housing facilities; and

6. Furnished or unfurnished private residential property (that is, condominiums, bungalows, single-family homes, and similar living units), where no maid service, room service, linen service, or other common hotel services are made available by the lessor and where the keys to the property are provided to the lessee at the location of an offsite real estate broker. The furnishing of linens without the service of changing the linens does not alter the nontaxable nature of the facility.

(b) Hotels do not typically engage the services of real estate brokers, as defined by 45:15-3, to solicit or sell occupancies.

N.J. Admin. Code § 18:24-3.5

Amended by 48 N.J.R. 824(a), effective 5/16/2016