Bill
Bill > S1585
NJ S1585
NJ S1585Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school supplies, school art supplies, school instructional materials, and sport or recreation equipment.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill reinstates the annual "back-to-school" sales tax holiday for school supplies and sport or recreational equipment, which had been repealed by the enactment of P.L.2024, c.19. The sales tax holiday would annually occur during the 10-period up to and including Labor Day. Under the bill, the following items would be exempt from the sales and use tax when sold to an individual purchaser for non-business use during a specified annual exclusion period: (1) computers with a sales price of less than $3,000 per item; (2) school computer supplies with a sales price of less than $1,000 per item; (3) school supplies; (4) school art supplies; (5) school instructional materials; (6) and sport or recreational equipment. The period of time in which the purchase of these items would be exempt from tax each year, referred to in the bill as the "annual exclusion period," is defined as the time between 12:01 a.m. on the ninth day preceding the first Monday in September and 11:59 p.m. on the first Monday in September of each year. The bill would take effect immediately upon enactment and apply to retail sales made during any annual exclusion period occurring at least 30 days after the date of enactment.
AI Summary
This bill reinstates an annual "back-to-school" sales tax holiday, which had previously been repealed, allowing individuals to purchase certain items for non-business use without paying sales and use tax. This exemption period, referred to as the "annual exclusion period," will occur annually for ten days leading up to and including Labor Day, specifically from 12:01 a.m. on the ninth day before the first Monday in September until 11:59 p.m. on the first Monday in September. The items eligible for this tax exemption include computers priced under $3,000, school computer supplies priced under $1,000, general school supplies, school art supplies, school instructional materials like textbooks and workbooks, and sport or recreational equipment. The bill takes effect immediately but will apply to sales made during an annual exclusion period that begins at least 30 days after the bill is enacted.
Committee Categories
Education
Sponsors (2)
Last Action
Introduced in the Senate, Referred to Senate Education Committee (on 01/13/2026)
Official Document
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/2026/S1585 |
| BillText | https://pub.njleg.gov/Bills/2026/S2000/1585_I1.HTM |
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