Bill > S1973

Introduced Session

This bill clarifies the sales tax collection responsibilities of horse-boarding businesses in New Jersey by providing an exemption from tax for the lease or rental of certain stable stalls and charges for horse boarding and certain other related services. Under the bill, the taxable service of "furnishing space for storage" is redefined to exclude from tax charges for the lease or rental of certain stable stalls. The bill, provides that the service of "furnishing space for storage" does not include, and the taxable service therefor does not apply to, charges for the lease or rental of a stall in a barn, stable, or other similar structure or facility for the boarding or stabling or for the keeping or holding of a horse, pony, mule, donkey, or hinny. The bill exempts from tax certain charges for boarding a horse. The bill, provides that charges for storing a horse, pony, mule, donkey, or hinny in a barn, stable, or other similar structure or facility by a person engaged in the business of boarding or stabling or otherwise keeping or holding horses, ponies, mules, donkeys, or hinnies are exempt from the sales tax. The bill also exempts from tax certain services provided for the care of horses boarded by persons engaged in the business of boarding horses. The bill provides that charges for maintaining or servicing a horse, pony, mule, donkey, or hinny that is boarded or stabled or that is kept or held in a barn, stable, or other similar structure or facility by a person engaged in the business of boarding or stabling or otherwise keeping or holding horses, ponies, mules, donkeys, or hinnies are exempt from the sales tax. The bill provides that the tax exemptions established by the bill would apply to sales made and services rendered on or after the first day of the fourth month next following the date of enactment.

AI Summary

Committee Categories

Vin Gopal (D)*,  Steven Oroho (R)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 02/25/2020)

Official Document