New Jersey Imposes Admissions Surcharge

The New Jersey Division of Taxation authorized municipalities to impose a 5% surcharge of each admission charge to a major place of amusement that is subject to New Jersey sales tax, effective April 1, 2010. The surcharge must be separately stated on any bill, receipt, invoice or similar document provided to the patron. Guidance on the surcharge has been provided by the Division, including definitions, registration and exemption information, and filing and payment requirements. For our previous news item on this topic, click here. (News Release, New Jersey Division of Taxation, March 30, 2010)

Posted on April 15, 2010