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Sales and Use Tax Review Commission Recommendations - 2002


The analysis provided in support of the Review Commission's recommendations is based on discussions by Commission members as well as information that may be provided to the Commission by third parties, and does not necessarily reflect the opinion or judgment of any individual Commission member.

Bill Number Description Recommendation Date
S-1751 The Bill extends certain Urban Enterprise Zone (UEZ) designation periods and allows certain municipal UEZ borrowing from the Enterprise Zone Assistance Fund. The Bill also authorizes affected municipalities to borrow against other municipal accounts without interest during the 2003 fiscal year. 09/24/02
A-2207 This Bill authorizes the creation of a new urban enterprise zone in New Brunswick, Middlesex County. 07/30/02
A-2421 This bill exempts purchases of certain residential water use reduction equipment, devices and appliances from sales and use tax. 07/30/02
S-779 This bill requires the designation of an urban enterprise zone in a municipality where a federal military installation was decommissioned by the Department of Defense. 07/30/02
S-1598 This Bill authorizes the creation of a new urban enterprise zone in New Brunswick, Middlesex County. 07/30/02
S-1635 This Bill establishes a sales tax holiday in New Jersey for retail sales of books from September 15 through September 22, 2002 during the National Book Festival. 07/30/02
A-1673 This bill concerns the calculation of sales tax on casual sales of passenger automobiles. 04/30/02
A-1674 This Bill provides for a sale and use tax exemption for the retail purchase of books. 04/30/02
A-1774 This bill establishes the New Jersey Film Industry Assistance Program in the Economic Development Authority and appropriates $20,000,000. It expands the exemption for certain sales and services purchased in relation to film and video production. 04/30/02
A-1859 This bill would provide a seven-year sales and use tax exemption on Generation 4 equipment or upgrades of equipment purchased by dry cleaning businesses 04/30/02
A-1988 Exempts sales of aircraft having a certified takeoff weight of at least 6,000 pounds. 04/30/02
A-2024 This Bill establishes sales tax holidays in New Jersey on August 31, 2002 and November 29, 2002. 04/30/02
A-2059 This Bill authorizes the creation of a new urban enterprise zone in Gloucester City, Camden County. 04/30/02
S-911 This bill establishes the New Jersey Film Industry Assistance Program in the Economic Development Authority and appropriates $20,000,000. It expands the exemption for certain sales and services purchased in relation to film and video production. 04/30/02
S-936 This bill would create "Urban Heritage Districts." These small districts would be located within municipalities qualified to receive urban aid, and would contain historic sites and meet certain other requirements. 04/30/02
S-967 Broadens the exemption for school textbooks to include "recommended" textbooks, in addition to books designated as "required" textbooks by the educational institution. 04/30/02
S-1061 Clarifies that diabetic supplies; medical oxygen, respiratory equipment; wheelchairs, TENS and other durable medical equipment; and crutches and other artificial devices and appliances, are exempt only when sold for human use. Expands the medical exemption to provide an exemption for sales of medical equipment and supplies and all other health care equipment and supplies not already specifically exempt under N.J.S.A. 54:32B-8.1, when they are purchased for use in providing medical and health care services to humans, but not transferred to the purchaser. 04/30/02
S-1185 Exempts sales of aircraft having a certified takeoff weight of at least 6,000 pounds. 04/30/02
A-58 The Bill amends and supplements the New Jersey Urban Enterprise Zones Act, N.J.S.A. 52:27H-60 et. seq. to provide that enterprise zones may be designated as permanent zones under certain conditions relating to unemployment statistics. The Bill also expands the reduced sales tax rate to include restaurant meals, provides for local decision making on investing monies received from the reduced tax collections, and lessons the restrictions on allowing zone businesses to use investment of capital instead of hiring people in order to become qualified under the Urban Enterprise Zone program. 02/26/02
A-106 This Bill exempts sales of returnable plastic containers and pallets from sales and use tax. 02/26/02
A-153 The Bill exempts from sales tax certain sales by or to any senior citizens club organized for pleasure, recreation, or other purposes not generally viewed as exempt purposes under Federal or State law. 02/26/02
A-330 The Bill would allow urban enterprise zone qualified vendors to charge 3% sales tax on motor vehicles. 02/26/02
A-349 This bill authorizes municipalities to establish commercial incentive zones and sharing of retail sales tax proceeds therein. 02/26/02
A-400 This bill would provide for a sales and use tax exemption for purchases of goods donated to governmental, religious, educational, charitable, and public safety organizations. 02/26/02
A-486 The Bill would make State credit unions exempt from sales and use tax. 02/26/02
A-521 The Bill would make sales of lumber and millwork ineligible for the urban enterprise zone (UEZ) reduced sales tax and, also, establish certain dollar and other limitations on the ability to charge the UEZ 3% sales tax. 02/26/02
A-580 The Bill provides for a 3% sales tax rate for "retail sales," sales of food and drink and admission charges at places of amusement in urban enterprise zones. 02/26/02
A-743 This Bill exempts maintenance of residential septic systems from sales tax. 02/26/02
A-833 The Bill provides an exemption from sales and use tax on the purchase of certain children's car seats. 02/26/02
A-835 The Bill provides an exemption from sales and use tax on the purchase of certain protective bicycle and skating helmets, and other protective headgear. 02/26/02
A-997 This Bill would exempt charges for the sale and servicing of medical alarm and emergency notification equipment as well as the telecommunications services provided in conjunction therewith. 02/26/02
A-1039 The Bill provides a sales tax exemption for the purchase of an automobile to replace a stolen vehicle to the extent of insurance proceeds received by the party suffering a loss. 02/26/02
A-1122 The Bill amends and supplements the New Jersey Urban Enterprise Zones Act, N.J.S.A. 52:27H-60 et. seq. to direct the New Jersey Urban Enterprise Zone Authority to designate a municipality as an expansion area of an existing enterprise zone if the municipality meets certain population and population density requirements and is in a county of the first class having a population less than 700,000 and borders a municipality with an existing enterprise zone and the contiguous municipality meets certain population and population density requirements. 02/26/02
A-1996 The Bill amends and supplements the New Jersey Urban Enterprise Zones Act, N.J.S.A. 52:27H-60 et. seq. to authorize the expansion of existing Urban Enterprise Zones to include contiguous economically distressed areas. 02/26/02
S-251 The Bill provides an exemption from sales and use tax on the purchase of recreational safety helmets. 02/26/02
S-258 The Bill provides a sales and use tax exemption for carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate or extinguish fires. 02/26/02
S-329 This bill would allow certified vendors in historic districts to charge 3% sales tax. 02/26/02
S-598 The bill would provide a sales and use tax exemption for certain sales to nonprofit homeowners' associations of certain services which they are required to provide for the common areas of a real estate community. 02/26/02
S-636 The Bill provides for a 3% sales tax rate for "retail sales," sales of food and drink and admission charges at places of amusement in urban enterprise zones. 02/26/02
S-704 The Bill provides for a sales tax exemption for rental transactions between closely related business entities. 02/26/02
S-791 The bill would provide a sales and use tax exemption for the purchase of certain very low-emission motor vehicles that satisfy the standards in Phase II of California's Low Emissions Vehicle program. 02/26/02

MOTION ON 2002-2003 PREFILED BILLS

Last Updated: Wednesday, 10/20/10



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