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(Effective February 1, 2014)

Pursuant to N.J.S.A. 40:48G-1, certain municipalities may impose a surcharge in the amount of up to 5% of each admission charge to a “major place of amusement” that is subject to New Jersey sales tax.

The Division of Taxation has received a qualifying ordinance imposing this surcharge from the following municipality:

  Municipality   Major Place of Amusement   Effective Date   Rate
  City of Newark   Prudential Center   February 1, 2014   1.375%

The surcharge applies to all sales of admissions sold on or after February 1, 2014. The surcharge is not applicable to ticket sales that occurred before February 1, 2014, even where those tickets relate to events that will take place after the effective date. The seller may not assume or absorb the surcharge imposed by the ordinance and may not hold itself out as doing so. The surcharge amount is not included as part of the sales price for purposes of applying sales tax to the admissions charge.

“Admission charge” means the amount paid for admission, including any service charge and any charge for entertainment at a place of amusement, including but not limited to a dramatic or musical arts admission charge. For purposes of this surcharge, the admission charge is equal to the “sales price” as defined by the New Jersey Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.).

“Major place of amusement” means any place where facilities for entertainment, amusement, or sports contain seating capacity for 10,000 patrons. This term does not include movie theaters or amusement parks. This definition does not include any place of amusement owned by the State or any of its independent authorities or places of amusement located on the property of the State or any of the State’s independent authorities.

All businesses selling admissions to the major place of amusement listed above on or after February 1, 2014 must collect and remit the surcharge at the applicable tax rate on the admission price charged. The surcharge must be separately stated on any bill, receipt, invoice or similar document provided to the purchaser.

Taxpayers required to collect and remit the Admissions Surcharge must register by February 1, 2014. Those who have not already registered for New Jersey tax purposes may register online. (Select Register a new business entity).

If the business is already registered, its registration must be updated online. (Online Registration Change Service). The online PIN, as listed in the Employer Quarterly Report (NJ-927), will be required. Call the Integrated Registry, Contract & Support Bureau of the Division of Revenue and Enterprise Services at (609) 292-9292 for assistance with the PIN or other questions relating to registration.

The Admissions Surcharge is applicable to sales of admissions occurring on or after February 1, 2014. The surcharge is not applicable to tickets sold before that date, even where those tickets relate to events that will take place after the effective date. Taxpayers must report and remit the surcharge on a monthly basis and the first return, covering the period of February 1 through February 28, is due on March 20, 2014. The Division will provide additional information concerning the form and manner of payment when it becomes available.


The Admissions Surcharge is administered in conjunction with the New Jersey Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.). Therefore, when a taxpayer claims a valid exemption for purposes of the sales tax, that exemption also applies to the Admissions Surcharge. For example, a purchase by a qualified exempt organization or governmental entity is exempt from both the sales tax and the surcharge. An exempt organization must provide its ST-5 certificate as evidence of the exemption.

For additional information regarding the Admissions Surcharge, contact the Regulatory Services Branch at (609)-292-5995.

Last Updated: Wednesday, 12/20/17

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