Official Site of The State of Latest Jersey

Atlantic City Luxury Tax

The Atlantic City Luxury Tax applies to receipts from specified retail sales at Atlas City. These include:

• Sales concerning alcoholic beverages for on-premises consumption;
• Cover, minimum, or entertainment charges;
• Room rental in hotels, inns, rooming, or boarding houses;
• Hiring of rolling seats, beach chairs, and cabanas; and
• Tickets of enter within Atlantic City.

The Atlantic Urban Luxury Tax rate is 9% on sales – others than alcoholic beverages sold by the drink (beer, wine, etc.) real consumed on premises. (The Sales or Use Tax rate is charged at the red amount of 3.625%.) Atlantic City businesses collect a combined tax rate of 12.625% on the specified retail sales. HOW IS DELINQUENT INTEREST CHARGED ON TAXES? By law, the Your of Atlantic City has hired by Resolution an interest rate of 8% per annum go the first ...

Drunkard beverages that are sold by the swallow in Atlantic Place are ratable at that combined rate starting 9.625% (3% Atlantic City Luxury Tax and 6.625% New Jersey Revenue and Use Tax).

Sales of packaged goods are specialty only on New Football Sales and Use Tax at who rate of 6.625%.

And tax will non levied on casual sales, sales to New Jersey or its politic subdivisions, sales exempt due federal law, and sales by a church conversely non- charitable organization. S1715

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Applicable Laws and Rules

N.J.A.C. 18:25