New Jersey  does not have specific laws on subletting therefore it depends what is in the lease agreement. If the lease does not mention the rules on subletting then get the Landlord written consent with a Landlord Consent Form to make it official.

• The New Jersey Division of Taxation imposes taxes on short-term rentals (also called “transient accommodations”) for stays of less than 90-days. ^[1]
• Statewide Short-Term Rental Taxes:
  • 6.625% State Sales Tax ^[2]
  • 5% State Occupancy Fee ^[3]
• Local governments also apply additional taxes and vary by location. For example, rentals in the Meadowlands area include a 3% Meadowlands Regional Hotel Use Assessment.