Division of TaxationThe Sales and Use Tax Review Commission met on March 28 and June 13, 2018 at 10 a.m. in the Tenth Floor Conference Room, Division of Taxation, 50 Barrack Street, Trenton, New Jersey and via teleconference.
Below, please find the Commission’s disposition on the bills which came before it.
| Bill Number | Description | Recommendation Y=Yes N=No |
|---|---|---|
| A-256 | Changes State assistance to urban enterprise zones over seven years by increasing reduced sales tax in enterprise zones and dedicating increase to zone municipalities. | N |
| A-755 (A-204) | Authorizes creation of 33rd urban enterprise zone in Belleville Township. | *N |
| S-644 (S-2387) | “Atlantic City Urban Enterprise Zone and Property Tax Relief Act”; creates urban enterprise zone in Atlantic City for 10 years. | N |
| A-1320 / S-846 | Extends duration of urban enterprise zones for 10 additional years; specifies permissible use of funds. | N |
| A-1971 (A-1569) | Authorizes creation of urban enterprise zones in Garfield, Harrison, Keansburg, and two joint urban enterprise zones, one in Cliffside Park and Fairview, and one in Buena Vista Township and Buena Borough. | *N |
| A-2102 | Authorizes designation of joint urban enterprise zone by Urban Enterprise Zone Authority. | N |
| A-2851 | Extends duration of first five designated UEZs for two additional years; specifies permissible use of UEZ funds; requires DCA Commissioner to assess and issue report on UEZ program. | Y |
| A-3549 | Extends  duration  of  urban  enterprise  zones  for  10  years;  specifies permissible use of funds. | Y |
| A-2963 / A-2594 / S-1205 | Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells. | N |
| S-609 | Provides sales and use tax exemption for sales of machinery and equipment and sales of natural gas used to generate electricity in certain fuel cell facilities. | Y |
| S-148 (S-756) | Exempts from sales tax for two years certain highly fuel efficient vehicles and energy efficient appliances. | *N |
| A-1465 / S-1023 (S-1765) | Provides a sales and use tax exemption for sales of certain high-efficiency home heating equipment. | *N |
| A-531 (A-2198) | Provides sales and use tax exemption for compressed natural gas used to fuel certain bus operation. | *N |
| A-992 (A-3419) | Provides sales and use tax exemption for sales of natural gas, and charges for transportation or transmission of natural gas, to public colleges and universities. | *N |
| A-1032 | Provides sales and use tax exemption for sales of plug-in hybrid vehicles. | N |
| A-1752 | Exempts from sales and use taxation purchase of fire sprinkler systems installed in residential new construction. | N |
| A-3661 S-1017 (S-1097) | Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires. | *N |
| S-1026 (S-139) | Exempts sale of recreational safety helmets from sales and use tax. | *N |
| S-184 (A-302) | Provides temporary exemption from sales and use tax for rental of certain hotel rooms. | *N |
| A-1753 / S-749 | Imposes State sales and use tax and hotel and motel occupancy fee on transient accommodations; authorizes various municipal taxes and fees on transient accommodations. | See Report for details. |
| A-355 / S-1099 | Establishes annual sales tax holiday during first weekend of August for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials. | N |
| A-554 /S-1750 (A-1219) | Establishes annual sales tax holiday for certain sales of personal computers and certain sales of school supplies and equipment during first full weekend of August. | *N |
| S-515 | Exempts sales of certain materials used in industrial sand casting processes from sales and use tax. | Y |
| S-1022 (A-3912) | Provides sales and use tax exemption for sales of services performed to certain prewritten computer software delivered electronically. | Y |
| S-1027 (S-1147) | Removes investigation and security services from imposition of sales and use tax. | *N |
| A-2465 | Revises sales and use tax treatment of garbage removal services. | N |
| A-2675 | Provides  sales  and  use  tax  exemption for  certain  septic  waste  removal services including human waste. | N |
| A-2676 (A-3609) | Provides sales and use tax exemption for sales of certain game birds to certain persons licensed to operate semiwild shooting preserves. | *N |
| *A-1045 (S-2701) | Clarifies sales tax collection responsibilities of horse-boarding businesses in New Jersey; makes change retroactive to October 1, 2006. | *N |
| A-2682 | Clarifies sales tax collection responsibilities of horse boarding businesses in New Jersey. | Y |
| A-3023 (A-3998) | Provides sales and use tax exemption for sales of certain services performed to manufacturing equipment. | *N |
| S-1419 (S-1050) | Excludes value of certain manufacturer rebates from sales price of motor vehicles taxable under sales and use tax. | *N |
| S-1456 (S-76) | Removes imposition of sales and use tax on sales of massage, bodywork and somatic services. | *N |
| A-1302 (A-3996) | Excludes  certain  services  rendered  in  connection  with  installation  of carpeting and other flooring from sales and use tax. | *N |
| A-2292 (S-1714) | Exempts storage facility space furnished to active duty military personnel from sales and use tax. | *N |
| A-2466 (A-3516) | Provides sales and use tax rebate for certain purchases made by, or on behalf of, individuals and small businesses affected by natural disasters. | *N |
| S-1847 | Exempts from sales and use tax sales of medical marijuana. | Y |
| A-3544 | Exempts certain credit unions from sales and use tax. | N |
| S-2108 | Provides sales and use tax exemption for sales of certain services to certain business-use personal property. | Y |
| A-3847 | Establishes electric vehicle rebate program. (Identical to S-2382). | N |
| S-2382 | Establishes electric vehicle rebate program. (Identical to A-3847). | N |
| A-3814 | Allows eligible landscape operators to make certain purchases of certain materials and supplies without paying Sales and Use Tax. | N |
| A-4034 | Provides Sales and Use Tax exemption for sales of certain pet medication. | N |
| A-4035 | Authorizes creation of an urban enterprise zone in Hoboken City. (Identical to S-2567). | N |
| S-2814 | Imposes Sales Tax on Transient Accommodations (Identical to A-4294) *This bill appears to be a prior version of the Transient Accommodation Legislation, A-1753 (P.L. 2018, c.49), which was approved and signed on July 1, 2018. The Division requested confirmation as to whether S-2814 was rendered moot by the signing of A-1753 (P.L. 2018, c.49), but has received no response. Accordingly, the Commission is required to review S-2814 and provide its recommendation. | See Report for details. |
| A-4294 | Imposes Sales Tax on Transient Accommodations (Identical to S-2814) *This bill appears to be a prior version of the Transient Accommodation Legislation, A-1753 (P.L. 2018, c.49), which was approved and signed on July 1, 2018. The Division requested confirmation as to whether A-4294 was rendered moot by the signing of A-1753 (P.L. 2018, c.49), but has received no response. Accordingly, the Commission is required to review A-4294 and provide its recommendation. | See Report for details. |
| A-4125 | Provides reduced Sales Tax on certain sales in certain Highlands Region Preservation Area municipalities | N |
| A-4060 | Exempts sales of certain materials used in industrial sand casting (Identical to S-515, which the Commission recommended for approval on March 28, 2018. The prior vote was: 7 recommended approval, 0 against, and 0 abstaining). | Y |
*Denotes that the Commission addressed an identical proposal in a previous session and the analysis and recommendation were reaffirmed by the Commission Members on March 28, 2018.