Bill

Bill > A3889


NJ A3889

NJ A3889
Repeals $100,000 cap on sales and use tax exemption for certain capital improvements made by businesses participating in Urban Enterprise Zone program.


summary

Introduced
05/09/2022
In Committee
05/09/2022
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

Repeals $100,000 cap on sales and use tax exemption for certain capital improvements made by businesses participating in Urban Enterprise Zone program.

AI Summary

This bill repeals the $100,000 cap on the sales and use tax exemption for certain capital improvements made by businesses participating in the Urban Enterprise Zone (UEZ) program. It provides an exemption from the state's "Sales and Use Tax Act" for receipts from retail sales of materials, supplies, and services used for erecting new structures or buildings, or substantially improving, altering, or repairing the real property of a qualified business in the UEZ program. The bill applies retroactively to sales and uses on and after January 1, 2022.

Committee Categories

Business and Industry

Sponsors (13)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 05/09/2022)

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