Bill

Bill > A459


NJ A459

Exempts sale of recreational safety helmets from sales and use tax.


summary

Introduced
01/11/2022
In Committee
01/11/2022
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 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 prescribed by laws or regulations requiring operators of certain vehicles and equipment to wear helmets, or is designed by a manufacturer to be worn while engaged in specific snow-covered terrain activities. The bill specifies that the exemption will take effect on the first day of the third month following the bill's enactment.

Committee Categories

Business and Industry

Sponsors (4)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/11/2022)

bill text


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