N.J. Admin. Code § 13:46-13.1

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:46-13.1 - Tax

(a) Every person who shall hold any boxing, wrestling or sparring exhibition or performance shall pay to the Commissioner, in addition to the gross receipts tax imposed by 5:2A-20(c)(1), a tax on the gross receipts derived from the lease or sale of television, moving picture or radio rights in connection with any such exhibition or performance. The rate of tax shall be in accordance with 5:2A-20(c)(2).

(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).