N.J. Admin. Code § 13:46-13.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 13:46-13.1 - Broadcast tax

(a) Every person who shall hold any regulated event shall pay to the Commissioner, in addition to the gross receipts tax imposed pursuant to N.J.S.A. 5:2A-20.c(1), a tax on the gross receipts derived from the lease or sale of broadcast rights in connection with any such exhibition or performance. The rate of tax shall be in accordance with N.J.S.A. 5:2A-20.c(2), this tax shall apply to all regulated events that are broadcast.

(b) The Commissioner shall forthwith pay the tax into the State Treasury.

Amended by R.1995 d.399, effective 7/17/1995.
See: 27 New Jersey Register 1139(a), 27 New Jersey Register 1959(a), 27 New Jersey Register 2697(b).

Amended by 56 N.J.R. 2244(a), effective 11/18/2024