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Division of Taxation

Statutory Citations

Excise Branch Taxes and Rates


Tax Statute Regulation
9-1-1 System and Emergency Response Assessment 52:17C-17 et seq.
Alcoholic Beverage Tax 54:41-1 et seq. 18:3
Atlantic City Casino Taxes and Fees 5:12-148.1 to 5:12-148.3
5:12-148.8
5:12-173.2
Atlantic City Luxury Tax 40:48-8-15 et seq.
54:32B-24.1 et seq.
18:25
Atlantic City Tourism Promotion Fee 40:48-8.45 et seq.
Cape May County Tourism Sales Tax 40:54D-1 to 10
Cigarette Tax 54:40A-1 et seq.
56:7-18 et seq.
18:5
Controlling Interest Transfer Tax 15:15C-1 18:16A
Corporation Business Tax 54:10A-1 et seq. 18:7
Domestic Security Fee App.A:9-78 18:40
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax 54:32D-1 et seq.
Individual Income Tax (Gross Income Tax) 54A:1-1 et seq. 18:35
Insurance Premiums Tax 54:16-1 et seq.
54:16A-1 et seq.
54:17-4 et seq.
54:18A-1 et seq.
Landfill Closure and Contingency Tax 13:1E-100 et seq.
Litter Control Fee 13:1E-213 et seq. 18:38
Local Property Tax 54:4-1 et seq. 18:12
Luxury and Fuel-Inefficient Vehicle Surcharge 39:3-8.3
Motor Fuels Tax 54:39-1 et seq. 18:18
Motor Vehicle Tire Fee 54:32F-1 et seq.
Nursing Home Assessment 26:2H-92 et seq.
Petroleum Products Gross Receipts Tax 54:15B-1 et seq. 18:18A
Public Community Water System Tax 58:12A-21
Public Utility Tax-Water and Sewerage 54:30A-54 18:22
Railroad Franchise Tax 54:29A-1 et seq.
Railroad Franchise Tax and Railroad Property Tax 54:30A-49 et seq.
Railroad Property Tax 54:29A-1 et seq. 18:23
Realty Transfer Fee 46:15-5 et seq.
Recycling Tax 13:1E-96.2 et seq.
Sales and Use Tax 54:32B-1 et seq. 18:24
Sanitary Landfill Tax 13:1E-100 et seq.
Spill Compensation and Control Tax 58:10-23.11 et seq.
Sports and Entertainment Facility Tax 34:1B-190
Tobacco and Nicotine Products Wholesale Sales and Use Tax 54:40B-1 to 14
Transfer Inheritance and Estate Tax 54:33-1 et seq.
54:38-1 et seq.
18:26
Transitional Energy Facility Assessment 54:30A-100 et seq.
Uniform Transitional Utility Assessment 54:30A-114 et seq.

Last Updated: Friday, 09/18/26