A state tax levied against performers whose legal residence is outside of the state where the performance is given. The tax requires that a certain percentage of any gross earnings from the performance be withheld for the state.

A non-resident entertainer is an individual, partnership or corporation that entertains people for compensation by performing before a live audience in an area outside their legal residence.

The non-resident entertainers' tax is different for each state that uses the tax. Missouri, for example, enforces the tax as 2% of gross earnings for a performance. California, on the other hand, required 7% of gross earnings as of 2010. Each participating state also has special requirements, such as the minimum contract amount above which the tax will apply.