N.J. Admin. Code § 13:46-15.5

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

Section 13:46-15.5 - Format of tickets according to price and complimentary tickets

(a) Tickets of different prices must be printed on cardboard of different colors.

(b) A promoter may issue complimentary tickets without charge to those receiving them. The promoter shall pay to the Commissioner the tax required by 5:2A-20(c)(1) on all complimentary tickets issued, with the tax being calculated upon the price which would have been paid for each ticket if it had been sold. The tax shall not be paid, however, upon tickets issued without charge to:

1. Newspaper reporters, photographers, telegraphers, and radio and television announcers assigned to work by their recognized employers or supervisors, policemen and firemen in uniform and on duty, and persons of similar vocation who are admitted free to any club for the performance of special duties in connection with any event and whose special duties are the sole reason for their presence and free admission as set forth in 13:46-15.11;

2. Persons in the established working press section having reservations as set forth in 13:46-15.15; and

3. Actual employees as set forth in 13:46-15.16.

N.J. Admin. Code § 13:46-15.5

As amended, R.1982 d.398, effective 11/1/1982.
See: 14 New Jersey Register 971(b), 14 New Jersey Register 1220(b).
Amended section heading and deleted old and added new (b).
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).