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 |
