New Jersey Tax Division Announces Gross Income Tax Information for Nonresident Athletes, Entertainers, Performers

The New Jersey Division of Taxation announced that nonresident athletes, entertainers, or performers who perform services or participate in an event occurring in the state may be subject to the state gross income tax. The tax is imposed on nonresidents who earn income derived from sources within the state in connection with a trade, profession, occupation carried on in the state, or for personal services performed in the state. [N.J. Div. of Tax’n, Nonresident Athletes, Entertainers, and Performers, 11/18/25]

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