State of NJ - Department of the Treasury - Division of Taxation - Information for Promoters and Event Organizers

Promoters and Event Organizer Responsibilities

A promoter is any person or organization that holds or produces an event. Some examples of promoted events include swap meets, bazaars, shows, flea markets, gun shows, fairs, trade shows, music events, and organized yard sales not held at the seller’s residence.

An event organizer is a person or entity who plans and coordinates events. Some examples of events are flea markets, craft shows, festivals, conventions, and trade shows.

If you or your organization are a promoter or an event organizer, you must register with the State before engaging in business activities. Business activities include buying and selling goods and/or services and organizing events at which buying and selling of goods and services take place. A promoter or event organizer can be part of the private or public (government) sector. Business activities can include those that are conducted for either non-profit or for-profit events.

Promoter and Event Organizer Responsibilities

Promoters and event organizers doing business in New Jersey must register before engaging in business activity. To register, file a Business Registration Application (Form NJ-REG) online at the New Jersey Business Gateway Services Website.
Promoters may be responsible for collecting Sales Tax on admission fees for an event. For more information, see Technical Bulletins TB-12 (Ticket Admissions, Sellers, and Promoters) and TB-75 (Admission Charges for Events Benefitting Non-Profit Entities) .
A promoter or event organizer must provide a list of all vendors who will be attending. The Division of Taxation must be sent the list at least three weeks before the event. If any vendors register after the list is provided, the promoter or event organizer must provide the additional vendor information to the Division before the event.

The list(s) must contain the following information for each vendor:

Business Name (Legal name and Trade name)
Business Address
Federal Employer Identification Number (FID#)/Tax ID Number
Contact Name
Contact Phone Number
Contact email address
Business Activity/Items for Sale

What Will We Do With the Information on the List(s)?

The Division of Taxation will review the list(s) to make sure all of the vendors are registered for the appropriate taxes and are compliant with State tax rules and regulations.

If we are unable to identify a vendor, we may contact the promoter, event organizer, and/or vendor for additional information.
If a vendor is compliant and properly registered, we will not contact them.
If a vendor is unregistered and/or noncompliant, we may contact the vendor before the event to resolve any outstanding issues.
If a vendor fails to resolve the outstanding issues, we will advise the promoter or event organizer that Division of Taxation personnel will need to visit the event.
If we need to visit, we will request that the promoter or event organizer provide a space where a Division representative can discuss the situation with the vendor privately.

Information

Before you register your business, visit Taxes and Fees Administered by the Division for information about taxes or fees that may apply to you.

Sales Tax

For more information about Sales Tax, see Sales and Use Tax Overview or Technical Bulletin TB-78(R) (Nexus for Sales and Use Tax).

The Division of Taxation provides several Sales Tax publications. S&U-11 (Admission Charges) may interest you most.

Corporation Business Tax

Your business activity may require you to register for New Jersey Corporation Business Tax. A foreign corporation must register for Corporation Business Tax if it will have employees or representatives at trade shows in New Jersey to display samples, hand out brochures, provide information, take orders, or sell products. For more information, visit Corporation Business Tax Overview or see Technical Bulletin TB-79(R) (Nexus for Corporation Business Tax).

Assistance

If you need help completing the Business Registration Application (Form NJ-REG) or have any registration questions:
Call the Division of Revenue and Enterprise Services’ Business Registration Services Office at 609-292-9292 (Option #1). Its hours are 8:30 a.m. to 4:30 p.m., Monday through Friday (excluding State holidays).

For questions about how events are taxed, e-mail taxrevops@treas.nj.gov.