These tickets are subject to the full applicable sales tax rate. Section 9(f)(2) of the New Jersey Sales and Use Tax Act provides that the exemption for qualifying non-profit organizations does not apply in the case of admissions to “carnivals, rodeos, or circuses in which any professional performer or operator participates for compensation.” Therefore, both the non-profits’ portion and the operators’ portion of the receipts are subject to sales tax. Since these sales involving non-profit organizations is unique, the Division will allow the admission charges to be sold “tax included.” The circus or carnival operator must make it clear to the non-profit organization that the tickets are tax included and that the tax portion must be remitted to the state. There also needs to be some effective means of notice to the public, whether it is a statement on the actual tickets or sale flyers or posting a sign where tickets are sold. (Notice, New Jersey Division of Taxation, July 2, 2008)