Bill

Bill > A3807


NJ A3807

NJ A3807
Exempts sales of pet food purchased for pets from the sales and use tax.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill would exempt from taxation under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), receipts from the sale of pet food. Pets are valuable companions to persons of all ages and add significantly to the lives of their owners and family members. The annual cost of keeping a pet can be substantial in some instances. The provisions of this bill will help reduce that cost, and thereby encourage more people to keep pets and enjoy the companionship and benefits they provide.

AI Summary

This bill amends the "Sales and Use Tax Act" to exempt from sales and use tax any receipts from the sale of pet food, which is defined as any commercially prepared substance, including feed, liquids, medicines, drugs, and vitamins, intended for consumption by a domesticated animal kept as a pet. The purpose of this legislation is to reduce the cost of pet ownership, recognizing the significant companionship and benefits pets provide, and to encourage more people to keep pets. This exemption will take effect on the first day of the second calendar quarter following the bill's enactment.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/13/2026)

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