Bill > S3180

Introduced Session

This bill imposes a tax on certain commercial data collectors based on the number of New Jersey consumers for whom consumer data is collected each month. Specifically, the tax would be imposed on a taxpayer that is a commercial data collector that collects consumer data on 1 million or more New Jersey consumers in a month. The amount of tax due by a commercial data collector would be based on the number of New Jersey consumers for whom consumer data is collected by the commercial data collector during each month. The term "collect" is defined under the bill as the act of obtaining or acquiring consumer data, not including the retention, maintenance, use, processing, sale, or other disclosure of such consumer data following the date of initial acquisition by the commercial data collector. The amount of tax due would be determined according to the following schedule: Number of New Jersey ConsumersAmount of Tax Due1 million or more, but less than 2 million$0.05 per consumer2 million or more, but less than 3 million$50,000, plus $0.10 per consumer3 million or more, but less than 4 million$150,000, plus $0.15 per consumer4 million or more, but less than 5 million$300,000, plus $0.20 per consumer5 million or more, but less than 6 million$500,000, plus $0.25 per consumer6 million or more, but less than 7 million$750,000, plus $0.30 per consumer7 million or more, but less than 8 million$1,050,000, plus $0.35 per consumer8 million or more, but less than 9 million$1,400,000, plus $0.40 per consumer9 million or more, but less than 10 million$1,800,000, plus $0.45 per consumer10 million or more$2,250,000, plus $0.50 per consumer The bill provides that a New Jersey consumer includes any consumer whose primary residence is in the State. If the consumer data available to a taxpayer indicates that the consumer has a New Jersey home address, a New Jersey mailing address, or an Internet protocol address connected with a New Jersey location, the bill provides that the consumer would be presumed to be a New Jersey consumer. However, the bill allows a commercial data collector to rebut this presumption upon the submission of satisfactory evidence to the Director of the Division of Taxation in the Department of the Treasury that the consumer is not a New Jersey consumer. The bill also allows a commercial data collector to claim a credit against the tax for any taxes paid to another state that imposes a tax on the collection of consumer data identical to the one established under the bill. The credit would be in an amount equal to the tax paid to that state for each New Jersey consumer whose consumer data is subject to that identical tax. A "commercial data collector" is defined under the bill to mean any individual or business entity that collects, maintains, uses, processes, sells or shares consumer data, other than consumer contact information, in support of its business activities. "Consumer data" is defined as any information that identifies, describes, relates to, is associated with, or could reasonably be linked to, a consumer, regardless of whether such data is directly submitted to a commercial data collector by the consumer or derived from any other source through electronic or non-electronic means. The bill dedicates the first $60 million in revenue annually generated from the tax to support the State's 9-8-8 Suicide and Crisis Hotline. Specifically, the bill requires these monies to be credited to a special account within the General Fund, to be known as the "9-8-8 Suicide and Crisis Hotline Trust Fund Account," and annually appropriated to the Department of Human Services to support the costs associated with the provision and maintenance of crisis intervention services and crisis care coordination for individuals accessing the hotline. The 988 hotline is the nationwide three-digit dialing code for individuals experiencing mental health-related distress, thoughts of suicide, or a substance use crisis.

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Nick Scutari (D)*,  Joe Vitale (D)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 01/13/2026)

Official Document