summary
Introduced
12/06/2021
12/06/2021
In Committee
12/06/2021
12/06/2021
Crossed Over
Passed
Dead
01/11/2022
01/11/2022
Introduced Session
2020-2021 Regular Session
Bill Summary
This bill allows an exemption from the sales and use tax for sales of recreational safety helmets. The bill defines recreational safety helmets as any helmet or other protective headgear that: (1) meets the standards prescribed by or pursuant to the laws or regulations requiring operators of bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters, roller skates, and skateboards to wear helmets or headgear; or (2) is designed by a manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, snowmobile, or similar means of transport over snow-covered terrain.
AI Summary
This bill allows an exemption from the sales and use tax for sales of recreational safety helmets. Recreational safety helmets are defined as any helmet or other protective headgear that meets the standards for operators of various recreational vehicles such as bicycles, motorcycles, and snowmobiles, or is designed for use while skiing or operating other snow-covered terrain vehicles. The bill specifies that the exemption will apply to sales made on or after the first day of the third month following the bill's enactment.
Committee Categories
Business and Industry
Sponsors (2)
Last Action
Introduced, Referred to Assembly Commerce and Economic Development Committee (on 12/06/2021)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bills/BillView.asp?BillNumber=A6145 |
| BillText | https://www.njleg.state.nj.us/2020/Bills/A9999/6145_I1.HTM |
| Bill | https://www.njleg.state.nj.us/2020/Bills/A9999/6145_I1.PDF |
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