Nexus
An entity that has nexus with New Jersey must register with the Division of Revenue and Enterprise Services (DORES) for tax purposes at least 15 business days prior to doing business here.
You will likely have to pay tax as a corporation, partnership, or individual. If you have employees on the set, you must withhold New Jersey Income Tax from their pay unless they are exempt.
The following links will provide you with information about business types and how to register:
Tax Incentives
New Jersey offers two tax credits specific to the film and television industry. The first credit exempts some purchases from New Jersey Sales Tax. The second credit is administered by the New Jersey Economic Development Authority (NJEDA) and can help you recoup some of your production costs.
Sales and Use Tax exemption - If you purchase certain items that will be used primarily to produce your film or video, you may not have to pay New Jersey Sales Tax on these items:
- Cameras and accessories, such as lenses
- Microphones, amplifiers, and similar recording or sound equipment
- Audio/visual mixing and editing equipment
- Replacement parts for exempt tangible personal property without regard to their useful life
- Materials used in set construction
- Dollies, including grips and tracks
- Props used in the film or video, including motor vehicles
- Motor vehicles used to mount cameras and equipment used for filming
- Wardrobes
- Makeup and cosmetics
Film and Digital Media Tax Credit Program - You may qualify for this credit if your project is a feature film, television series, or a television show intended for a national or regional audience. The credit is available on a first-come, first-served basis, based on the date/time the NJEDA receives a fully completed application. Additionally, if you submit a diversity plan and actively recruit women and minority persons for all areas of your film project, you could potentially receive a 2% bonus tax credit.
Canvassing and Compliance
Our field investigators routinely canvass events. The purpose of a canvass is to educate sellers and taxpayers about topics such as:
- Registration requirements;
- Filing requirements; and
- Licensing issues.
If your business is canvassed, the investigator will ask to see your Certificate of Authority (CA-1) to do business in the State. You must publically display this certificate at all times. This includes any event you attend and your permanent place of business.
How to respond to a field visit:
- Ask to see the investigator's State-issued ID to confirm his/her identity;
- Provide all requested information to the investigator;
- Discuss all payment options, including payment in full and/or installment payments;
- Complete and sign a Taxpayer Representative Form if you want someone else to act on your behalf;
- Obtain contact information from the investigator such as address, telephone number and e-mail for any future information or requests you may have. This information is located on the investigator's business card.
We may charge you penalties and interest if you do not file all appropriate tax returns or pay your taxes in full.
Our investigators have the authority to take immediate collection action, including seizing your business assets, if you fail to comply with State law.
Helpful Resources
New Jersey Sales and Use Tax:
Business Grants:
New Jersey Motion Picture and Television:
Official Site of The State of New Jersey
