The Sales and Use Tax Review Commission reviews all proposed legislation that will either expand or reduce the Sales and Use Tax base. The Commission’s review of such legislation includes, but is not limited to, an analysis of the fiscal impact of the legislation, any comments, or recommendations concerning the legislation, and any alternatives to the legislation that the Commission may wish to suggest. N.J.S.A. 54:32B-38. The Commission is required to review and report its recommendation to the Legislature within ninety (90) days of introduction of the proposed legislation. N.J.S.A. 54:32B-38(b).
The Commission consists of ten members: the State Treasurer, three members of the Executive Branch designated by the governor, two public members appointed by the Senate President, two public members appointed by the Speaker of the General Assembly, and two public members appointed by the governor with the consent of the Senate.
The Division of Taxation coordinates the meetings of the Commission, records the votes of its members, and reports the recommendations of the Commission to the Legislature. The Division provides guidance to the Commission regarding issues of administration and implementation of the proposed legislation.
View Sales and Use Tax Review Commission Annual Reports:
2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017
Bills reviewed in 2018
It should be noted that this document will be updated from time to time.
Report of the recommendations by the Sales and Use Tax Review Commission from its September 6, 2018 meeting