Short answer. Log every gig and every sale on the day it happens, with the client, amount, how you were paid and any sales tax collected. Keep an equipment register and a mileage log. In New Jersey, sales of art and prints are generally sales of tangible property subject to the 6.625% Sales Tax, and vendors at shows and fairs must register first.
Free tool
NJ Sales Tax on a sale, and 2026 mileage
New Jersey Sales Tax rate: 6.625%. IRS 2026 business mileage: 72.5 cents (Jan. 1 to June 30) and 76 cents (July 1 to Dec. 31). Whether an item is taxable is set by New Jersey law. Nothing you type is sent or saved.
1. Gig income and 1099s
A venue, agency or business that pays you for services sends Form 1099-NEC only when it pays $2,000 or more for tax years beginning after 2025 (IRS instructions, Rev. 12/2026). Payment apps and marketplaces send Form 1099-K only when payments exceed $20,000 in more than 200 transactions. The IRS says you report income whether or not a form arrives, so your own log is the record and the forms are a check. See What changed for 1099s for the thresholds by year and 1099-K reconciliation calculator to match a 1099-K.
Some performers are employees on a W-2 for part of their work. IRS Publication 463 (2025) names qualified performing artists among the few employees who can still deduct unreimbursed employee travel expenses, as an adjustment to income. Whether you meet that definition is a question for your preparer.
The IRS list of occupations that customarily and regularly received tips includes musicians and singers (TTOC 206), disc jockeys except radio (TTOC 207) and private event and portrait photographers (TTOC 503). If you receive tips, record them separately; the Tips deduction calculator explains the other conditions.
2. Equipment and depreciation basics
Instruments, amps, cameras, lenses, lighting, kilns, printers and computers often last for years. IRS Publication 946 (2025) says property can be depreciated only if you own it, you use it in your business or income-producing activity, it has a determinable useful life, and it is expected to last more than one year. Section 179 is an election to deduct the cost of certain property in the year you place it in service instead of depreciating it over time. Which way to go, and any limits, is a decision for you and your preparer; we are not giving advice on it.
What you can do now is keep a register: item, serial number, date bought, date first used for work (placed in service), cost including tax and shipping, business-use percentage, and the date and price if you sell or trade it in. Publication 946 says to keep records showing the business, investment and personal use of your property, which matters for the guitar you also play at home. The Depreciation calculator shows how a straight-line schedule works, and Depreciation basics explains the terms.
3. Mileage
The IRS business standard mileage rate for 2026 changed in the middle of the year: 72.5 cents per mile for January 1 to June 30, and 76 cents per mile for July 1 to December 31. The 2025 rate was 70 cents. Log each trip: date, start and end, purpose (gig, load-in, gallery drop-off, client shoot) and miles.
Gigs in both halves of 2026
800 business miles from January to June: $580.00. 1,100 miles from July to December: $836.00. Total $1,416.00 at the standard rates. The tool below splits it for you; the mileage deduction calculator and how to keep a business mileage log have more.
Links: Mileage deduction calculator · How to keep a business mileage log.
4. Selling art, prints and photos in New Jersey
The New Jersey Division of Taxation says the state's 6.625% Sales Tax applies to sales of most tangible personal property, specified digital products and certain services unless New Jersey law exempts them. For creative work in particular:
- Shows, fairs and markets: the Division's information for vendors covers retailers selling at flea markets, craft shows, music events, fairs, bazaars and trade shows. Vendors must register with New Jersey at least 15 days before doing business (Form NJ-REG, online), collect Sales Tax on all taxable sales made in the state, and display both the New Jersey Business Registration Certificate and, if applicable, the Certificate of Authority at every event.
- Photographs: Publication ANJ-2 (Rev. 5/17) says sales of portraits, photographs, motion pictures, slides and frames are subject to Sales Tax as sales of tangible personal property, and that a photography business registers with Form NJ-REG and receives a Certificate of Authority before collecting tax. ANJ-2 also discusses photos delivered only electronically; because it dates from 2017, confirm that point with the Division before relying on it.
- Merch: T-shirts, CDs, vinyl and posters sold at a gig are sales of tangible property too. Count them in the same sales log.
One print at a weekend fair
A $40.00 print plus 6.625% New Jersey Sales Tax: $2.65 tax, $42.65 total. Record the tax collected in its own column; it belongs to the state, not to your income.
More help: NJ sales tax for small businesses, the Sales tax calculator, the Craft fair profit calculator for a show's real profit, and Bookkeeping for photographers for deposits and second shooters.
5. Simple contracts
Most disputes come from things nobody wrote down: arrival and set times, overtime, cancellation, deposits, who supplies the sound or lighting, image or recording rights, and when the balance is due. A booking checklist makes sure each point is agreed in writing before the date. If you want ready-made agreement templates to adapt, the Client Agreement Pack has them; for anything high-stakes, an attorney should review the final contract.
6. Pricing your work
A gig price should cover more than the hours on stage or behind the camera: rehearsal or editing time, travel, gear wear, insurance, marketing and the self-employment tax the IRS charges at 15.3%. Start with what you need per working hour, using the Freelance hourly rate calculator and How to set a freelance hourly rate, then quote in the same structure every time: time, materials or prints, travel, and any rights or usage fee, with the deposit and balance terms written on the quote.
Official sources
- IRS: Instructions for Forms 1099-MISC and 1099-NEC (Rev. 12/2026)
- IRS: Understanding your Form 1099-K (updated Oct. 28, 2026)
- IRS: Gig economy tax center (updated July 9, 2026)
- IRS Publication 463 (2025), Travel, Gift, and Car Expenses
- IRS: Occupations that customarily and regularly received tips on or before Dec. 31, 2024 (updated June 28, 2026)
- IRS Publication 946 (2025), How To Depreciate Property
- IRS: Standard mileage rates (updated July 28, 2026)
- NJ Division of Taxation: Sales and Use Tax
- NJ Division of Taxation: Information for vendors (updated Sept. 9, 2025)
- NJ Division of Taxation: Publication ANJ-2, Professional Photographers and New Jersey Sales Tax (Rev. 5/17)
- IRS: Self-employment tax (Social Security and Medicare taxes) (updated Oct. 30, 2026)
Checked November 2026.
Common questions
Do I charge sales tax on art I sell in New Jersey?
The Division of Taxation says the 6.625% Sales Tax applies to sales of most tangible personal property unless New Jersey law exempts them, and that vendors at shows and fairs must collect it on taxable sales. Check the Division's pages for your items.
Do I need to register before a craft show?
The Division's information for vendors says to register at least 15 days before doing business and to display your Business Registration Certificate and, if applicable, your Certificate of Authority at every event.
What mileage rate do I use for 2026?
The IRS rate for business miles is 72.5 cents for January 1 through June 30, 2026, and 76 cents for July 1 through December 31, 2026. Keep the dates in your log so the miles can be split.
Can I write off a new camera or instrument all at once?
IRS Publication 946 describes depreciation and the section 179 election to deduct the cost in the year it is placed in service. Which applies, and any limits, is for your preparer; keep the receipt and a record of business and personal use.
Is a booking checklist a contract?
No. It is a list of points to agree in writing. For agreement templates see the Client Agreement Pack, and have an attorney review anything with a lot at stake.
Do venues have to send me a 1099?
A business sends Form 1099-NEC at $2,000 or more for tax years beginning after 2025. You report your income either way.
Other audience guides: Creator income, brand deals and disclosures · Travel nurse tax home and stipends · Teacher classroom expenses and PD