Division of Taxation

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Taxes and Fees Administered by the Division of Taxation

Admissions Surcharge
Alcoholic Beverage Tax
Atlantic City Luxury Tax
Atlantic City Tourism Promotion Fee
Cannabis Industry
Cape May County Tourism Sales Tax
Casino Hotel Room Occupancy Surcharge
Cigarette Tax
Controlling Interest Transfer Tax
Corporation Business Tax
Domestic Security Fee
Employer Withholding (Payroll) Taxes
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax

Inheritance and Estate Taxes
Individual Income Tax
Insurance Premiums Tax
Landfill Closure and Contingency Tax
Litter Control Fee
Local Property Tax
Luxury and Fuel-Inefficient Vehicle Surcharge
Meadowlands Regional Hotel Use Assessment
Motor Fuels Tax
Motor Vehicle Tire Fee
9-1-1 System and Emergency Response Assessment
Nursing Home Assessment
Partnership

Pass-Through Business Alternative Income Tax (PTE/BAIT )
Petroleum Products Gross Receipts Tax
Prearranged Ride Surcharge
Public Community Water System Tax
Public Utility Taxes
Realty Transfer Fee
Recycling Tax
Sales and Use Tax
Sanitary Landfill Tax
Spill Compensation and Control Tax
Sports and Entertainment Facility Tax - Millville District
Tobacco and Vapor Products Tax
Transient Accommodation Taxes and Fees

Last Updated: Monday, 09/22/25

Official Site of The State of New Jersey

Division of Taxation

Taxes and Fees Administered by the Division of Taxation

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