New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 46 - RULES GOVERNING BOXING, EXTREME WRESTLING AND SPARRING EXHIBITIONS AND PERFORMANCES
Subchapter 13 - TELEVISION
Section 13:46-13.1 - Tax
Universal Citation: NJ Admin Code 13:46-13.1
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Every person who shall hold any boxing, wrestling or sparring exhibition or performance shall pay to the Commissioner, in addition to the gross receipts tax imposed by 5:2A-20(c)(1), a tax on the gross receipts derived from the lease or sale of television, moving picture or radio rights in connection with any such exhibition or performance. The rate of tax shall be in accordance with 5:2A-20(c)(2).
(b) The Commissioner shall forthwith pay the tax into the State Treasury.
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