Bill

Bill > S858


NJ S858

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


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead

Introduced Session

2024-2025 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 law for operators of bicycles, motorcycles, and other similar vehicles, or is designed to be worn while engaged in activities like downhill skiing or snowmobiling. 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 (1)

Last Action

Introduced in the Senate, Referred to Senate Commerce Committee (on 01/09/2024)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Loading...