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NJ Motion Picture & Television Commission

 

Sales Tax Exemption

Certain tangible property used directly and primarily in the production of films and television programs is exempt from New Jersey's sales tax. This tangible property includes the purchase of replacement parts for machinery, tools and other supplies, the purchase of lumber and hardware to build sets, the rental of picture cars, the purchase or rental of other types of props, and costs related to the repair of camera and lighting equipment. To view the entire law, click here:

 

 

 

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