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Official Site of The State of New Jersey
Department of State
NJ Motion Picture & Television Commission
The Hon. Tahesha Way, Secretary of State
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:
- Download Law Granting Filmmakers Special Exemption From State Sales Tax
- Download Exempt Use Certificate (Form St-4) and Instructions
- Download Sales and Use Tax Exemption For Filmmakers - Overview
- Download Step-By-Step Instructions for utilizing the Sale Tax Exemption
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