Governor Chris Christie • Lt. Governor Kim Guadagno  
The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page

Atlantic City Luxury Tax

The Atlantic City Luxury Sales Tax applies to the receipts from specified retail sales within Atlantic City, including sales of alcoholic beverages for on-premises consumption; cover, minimum, or entertainment charges; room rental in hotels, inns, rooming, or boarding houses; hiring of rolling chairs, beach chairs, and cabanas; and tickets of admission within Atlantic City.

Casual sales, sales to New Jersey or its political subdivisions, sales exempt under Federal law, and sales by a church or nonprofit charitable organization are exempt.

The rate of tax is 3% on sales of alcoholic beverages sold by the drink and 9% on other taxable sales. The maximum combined Atlantic City rate and New Jersey State sales tax rate (excluding the State occupancy fee) may not exceed 13% effective July 15, 2006. The State sales tax rate is reduced to the extent that the city rate exceeds 7%, and the maximum combined Atlantic City rate and New Jersey rate may not exceed 13%. Formerly, the maximum combined Atlantic City rate and the New Jersey sales tax rate could not exceed 12%.

Disposition of Revenues
Revenues are forwarded to the Sports and Exposition Authority for funding and operating Atlantic City Convention facilities.

Last Updated: Wednesday, 08/20/14

Taxation: Home | Site Index | Site Help | Legislature | Judiciary | Revenue | IRS | Other Tax Links | Glossary
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification