New Jersey is the perfect backdrop for a film or television set, featuring a diverse population and locations - ranging from urban streetscapes to charming shore towns - all within reach of major cities such as New York and Philadelphia. We thank you for choosing the Garden State for your project.
If you are filming here, this page will help you understand your New Jersey tax responsibilities.
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:
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:
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.
Our field investigators routinely canvass events. The purpose of a canvass is to educate sellers and taxpayers about topics such as:
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:
New Jersey Sales and Use Tax:
Law Granting Filmmakers Special Exemption From State Sales Tax
Exempt Use Certificate (Form ST-4) and Instructions
New Jersey Sales Tax Guide
Prepared Food by Food Service Providers
Event Promoter Responsibilities
Event Vendor Responsibilities
New Jersey Motion Picture and Television:
NJ Motion Picture & Television Commission
Courtesy Copy of PL 2018 c.56 - Garden State Film and Digital Media Jobs Act