Bill
Bill > A4452
NJ A4452
Dedicates sales tax revenues collected on retail sales of locally produced wine for promotion of New Jersey wine.
summary
Introduced
06/03/2024
06/03/2024
In Committee
06/03/2024
06/03/2024
Crossed Over
Passed
Dead
Introduced Session
2024-2025 Regular Session
Bill Summary
This bill dedicates a portion of the State sales tax revenues collected on the retail sales of wine to support the promotion of New Jersey wines. The tax revenue annually collected from the sales and use tax collected on certain retail sales of wine produced at a winery in this State, including wine sold in bottles or other containers and sold in the ordinary course of business for consumption by the glass on a vendor's business premises, will be credited to the "New Jersey Wine Promotion Account" in the Department of Agriculture. The annual appropriation of this revenue will be used by the Secretary of Agriculture for research and development concerning the viticultural and wine-making processes in the State and for the promotion of New Jersey wine, consistent with the recommendations of the New Jersey Wine Industry Advisory Council. The dedication and separate record keeping requirements for New Jersey produced wine will not apply to the sales tax on sales of wine by any vendor that regularly and principally provides meals to its customers through kitchen and dining facilities.
AI Summary
This bill dedicates a portion of the state sales tax revenue collected on retail sales of wine produced at a winery in New Jersey to the "New Jersey Wine Promotion Account" in the Department of Agriculture. The revenue will be used to support research, development, and promotion of New Jersey wines, consistent with the recommendations of the New Jersey Wine Industry Advisory Council. The bill requires retail sellers of New Jersey-produced wine to separately state the amount of sales tax collected on those wine sales, which will be used to determine the annual dedication of those tax revenues to the promotion account. This dedication does not apply to sales of wine by vendors that regularly and principally provide meals to customers.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee (on 06/03/2024)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
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State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/A4452 |
BillText | https://pub.njleg.gov/Bills/2024/A4500/4452_I1.HTM |
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