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Bill > A5294


NJ A5294

NJ A5294
Exempts sales of investment metal bullion and investment coins from sales and use tax.


summary

Introduced
03/16/2023
In Committee
12/21/2023
Crossed Over
01/08/2024
Passed
01/08/2024
Dead
Vetoed
01/16/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

Exempts sales of investment metal bullion and investment coins from sales and use tax.

AI Summary

This bill exempts sales of investment metal bullion and investment coins from the sales and use tax in New Jersey. Investment metal bullion refers to precious metals like gold, silver, platinum, and palladium that have been refined, and investment coins are numismatic coins made of precious or non-precious metals with a fair market value of at least $1,000. The bill specifies that these exemptions do not apply to precious metals or coins that have been assembled, fabricated, or processed for industrial, professional, or artistic uses. The bill takes effect immediately and applies to retail sales made on or after the first day of the fourth month following the date of enactment.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (14)

Last Action

Pocket Veto - Bills not Acted on by Governor-end of Session (on 01/16/2024)

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/bill-search/2022/A5294
Fiscal Note - Fiscal Estimate 1/11/24; 1R https://pub.njleg.gov/Bills/2022/A5500/5294_E2.PDF
BillText https://pub.njleg.gov/Bills/2022/A5500/5294_R1.HTM
Analysis - Statement SBA 12/21/23 https://pub.njleg.gov/Bills/2022/A5500/5294_S2.PDF
Fiscal Note - Fiscal Estimate 12/18/23; as introduced https://pub.njleg.gov/Bills/2022/A5500/5294_E1.PDF
Analysis - Statement AAP 6/22/23 https://pub.njleg.gov/Bills/2022/A5500/5294_S1.PDF
BillText https://pub.njleg.gov/Bills/2022/A5500/5294_I1.HTM
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