New Jersey contains 21 counties and 566 municipalities. Each city and town has its own unique regulations pertaining to film production. New Jersey Motion Picture and Television Commission staff members are well versed in these matters, and should be consulted before specific communities are approached.

As a rule, filmmakers working in New Jersey are required to carry general liability insurance in the amount of $1 million ($2 million in the City of Newark). Additional insurance may be required of crews using pyrotechnic effects or performing stunts. Typically, production companies are asked to present certificates of insurance naming property owners as "additional insured." Further, property owners must be relieved of all liability in connection with production work taking place on their respective locations.

Many cities and towns in the state have no formal permit procedure. However, permits are generally required for filming such locations as county, state and national parks and historic sites, state and county highways, railroad and airport terminals and military posts.

The current Sales Tax rate is 6.625% and the specially designated Urban Enterprise Zones rate is one half the Sales Tax rate. Certain items are exempt from sales tax, such as food, clothing, drugs, and manufacturing/processing machinery and equipment. A resale exemption also exists. Learn more about the UEZ Program.

Hotel Room Occupancy Tax is 5%, but occupancies of 90 or more consecutive days are exempt.

The Workman's Compensation rate in New Jersey is currently 74 cents per 100 dollars of payroll. For more information, contact the Compensation Rating and Inspection Bureau at 201-622-6014.

For more specific information about New Jersey Tax Laws, contact the New Jersey Division of Taxation at 609-292-5995.

IMPORTANT: Please note that all production companies and associated vendors working in the State of New Jersey must register with the Division of Revenue and Enterprise Services (DORES) for tax purposes.

Information about this is available at:
https://www.state.nj.us/treasury/taxation/film.shtml

If you need further information or have any questions, contact:

Luis Mayen
Division of Taxation
973-648-7182 (office)
609-306-2115 (cell)