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Newark, New Jersey, Admissions Surcharge, February 2014


 The Ringling Brothers head to Newark, New Jersey in March 2014.

Going to see Stars on Ice in April? Katy Perry in July? The Ringling Brothers next week? These diverse acts are taking the stage at Newark’s Prudential Center this year. And if you haven’t already purchased your tickets, you’ll have to pay the new Newark New Jersey admissions surcharge when you do.

The 1.375% Newark admissions surcharge took effect on February 1, 2014. It applies to “all sales of admissions sold on or after February 1, 2014.” Take note: “The surcharge amount is not included as part of the sales price for purposes of applying sales tax to the admissions charge.” Sales tax does apply to service charges.

The admissions surcharge only applies to “facilities for entertainment, amusement, or sports [that] contain seating capacity for 10,000 patrons.” In other words, the surcharge does not apply to movie theater tickets or amusement parks.

Exemption

Since the admissions surcharge is administered in conjunction with the New Jersey Sales and Use Tax Act, taxpayers who are entitled to an exemption from sales tax may also be exempt from the admissions surcharge. Exempt organizations must provide an ST-5 certificate when claiming an exemption from sales tax and the admissions surcharge.

New Jersey Department of the Treasury.

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photo credit: Thomas Hawk via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.