New Jersey Sales Tax

1. Overview
2. If you’ve been collecting taxes in New Jersey - online sales through TicketSource payment processing
3. If you’ve been collecting taxes in New Jersey – online sales through Stripe payment processing
4. If you are tax-exempt

Overview

For events in the U.S. state of New Jersey, TicketSource is required to charge the attendee sales tax on their booking (tickets, sundry sales and booking fees). You can find information on the current sales tax percentage for New Jersey here https://www.avalara.com/taxrates/en/state-rates.html

By using TicketSource and agreeing to its terms of use, event organizers authorize TicketSource to collect and remit taxes on your online ticket sales in States where TicketSource is legally required to do so. It remains the event organizers responsibility to understand their tax obligations.

If you’ve been collecting taxes in New Jersey - online sales through TicketSource payment processing

You should no longer collect and remit sales tax for online sales related to New Jersey-based events.  TicketSource is now responsible for collecting and remitting sales tax.  Please note that you will still be responsible for any applicable sales tax on direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.

If you’ve been collecting taxes in New Jersey – online sales through Stripe payment processing

TicketSource will collect and remit the sales tax on the booking fee for your online sales related to New Jersey-based events. You will remain responsible for any applicable sales tax on your online ticket sales (excluding the booking fee) or direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.

If you are tax-exempt

Sales tax is exempt on specific events or organizations:

• 501(c)(3) nonprofit organizations, or similar nonprofit organizations that have a valid New Jersey Exempt Organization Certificate (Form ST-5).
• New Jersey State or local government agencies (e.g. elementary or secondary school)/
• An association of parents and teachers of an elementary or secondary public or private school.
• A police or fire department of a political subdivision of the State, or a volunteer fire company, ambulance, first aid, or emergency company or squad, or to a retirement, pension, or disability fund solely for policemen or firemen, or a fund for their heirs.

For events in New Jersey, your 501(c)(3) status is not sufficient to gain tax-exemption. You must apply to the New Jersey Division of Taxation for an Exempt Organization Certificate.  Further information can be found here https://www.nj.gov/treasury/taxation/exemptintro.shtml

If you believe you are exempt under New Jersey Statute, please complete the tax exemption declaration in your TicketSource account from late November (please check back on this article in late November for guidance).

If you declare a tax exemption, we may contact you to request evidence of your exemption.  As stipulated by the state, delays in providing this evidence may result in sales tax being charged until suitable documentation is provided.

For further information, please visit the New Jersey Division of Taxation at https://www.nj.gov/treasury/index.shtml

Updated on: 28/11/2025