NJ S2547

Bill

Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.

Introduced
01/13/2026

In Committee
01/13/2026

Crossed Over

Passed

Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill exempts from the New Jersey sales and use tax sales of smoke alarms, smoke detectors, fire alarms, heat-activated sprinkler systems, fire extinguishers, or any other devices or equipment sold for residential use to detect, warn of, abate, or extinguish fires, or to detect or warn of the presence of carbon monoxide.

AI Summary

This bill exempts from New Jersey's sales and use tax, which is a tax on the sale and use of tangible personal property and services, the purchase of devices and equipment used for residential safety. Specifically, it covers items like smoke alarms, smoke detectors, fire alarms, heat-activated sprinkler systems, and fire extinguishers, all of which are designed to detect, warn of, control, or put out fires. Additionally, the exemption extends to devices that detect or warn of the presence of carbon monoxide, a dangerous gas that is odorless and colorless. To qualify for this exemption, these safety devices must meet the latest standards set by Underwriters Laboratories (UL) or an equivalent testing organization at the time of sale. This exemption is intended to encourage homeowners to purchase these vital safety equipment by making them more affordable, and it will become effective immediately, applying to sales made on or after the first day of the fourth month following the bill's enactment.

Committee Categories

Justice

Sponsors (1)

Declan O'Scanlon (R)*,

Last Action

Introduced in the Senate, Referred to Senate Law and Public Safety Committee (on 01/13/2026)

Official Document

https://www.njleg.state.nj.us/bill-search/2026/S2547

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.njleg.state.nj.us/bill-search/2026/S2547
BillText	https://pub.njleg.gov/Bills/2026/S3000/2547_I1.HTM

Bill	Bill Name	Last Action	Type
A2563	Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.	Introduced, Referred to Assembly Public Safety and Preparedness Committee	Carry Over
A3004	Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.	Introduced, Referred to Assembly Public Safety and Preparedness Committee	Same As
S2650	Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.	Introduced in the Senate, Referred to Senate Law and Public Safety Committee	Carry Over

Bill > S2547

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary