Rutgers University

Tax-Related Travel Resources

Sales Tax Exemption Letters

Visit Tax Services' Sales and Use Tax Guidelines and Resources to review procedures for using the exemption, and to find exemption letters for New Jersey and out-of-state.

State Occupancy Fee

The State Occupancy Fee is imposed on hotel, motel, or similar facility room rentals that are currently subject to New Jersey sales tax and is in addition to the sales tax. Learn more about possible exemption from this fee.