N.J.A.C. 18:24-3.3 - Taxes on Hotel Room Occupancy

(a) The rent for every occupancy of a room or rooms in a hotel is subject to sales tax, except that the tax is not imposed upon:

1. A permanent resident;

2. An exempt organization, which qualifies for exemption pursuant to N.J.S.A. 54:32B-9 and holds and presents a valid Exempt Organization Certificate (Form ST-5); or

3. A government entity, agency or instrumentality exempt pursuant to N.J.S.A. 54:32B-9.