N.J. Admin. Code § 18:24-3.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24-3.1 - Scope of the subchapter

This subchapter is intended to clarify the application of the Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.) to the sale of hotel room occupancies.

N.J. Admin. Code § 18:24-3.1

New Rule, R.2012 d.062, effective 3/19/2012.
See: 43 N.J.R. 1587(a), 44 N.J.R. 924(c).
Former N.J.A.C. 18:24-3.1, Taxes on hotel room occupancy, recodified to N.J.A.C. 18:24-3.3.