Bill

Bill > A4996


NJ A4996

NJ A4996
Provides for reduced sales tax imposition on certain sales in certain Highlands Region Preservation Area municipalities.


summary

Introduced
01/10/2023
In Committee
01/10/2023
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

This bill would provide a 50% sales and use tax exemption in any municipality 99% or more of the area of which is located within the Highlands Region preservation area. Because of the State designation of the Highlands Region preservation area, the economic vitality of municipalities that are entirely or almost entirely slated for preservation is seriously undermined. This sales tax exemption should result in maintaining the local economic base, preserve retail establishments, and retain jobs in these municipalities.

AI Summary

This bill provides a 50% sales and use tax exemption on certain retail sales, except for motor vehicles, alcoholic beverages, digital products, and cigarettes, made by businesses located within municipalities where 99% or more of the area is within the Highlands Region preservation area. This exemption is intended to maintain the economic vitality of these municipalities, which have been negatively impacted by the State's designation of the Highlands Region preservation area, by preserving retail establishments and jobs in these areas.

Committee Categories

Agriculture and Natural Resources

Sponsors (1)

Last Action

Introduced, Referred to Assembly Environment and Solid Waste Committee (on 01/10/2023)

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