Bill
Bill > S3520
summary
Introduced
02/12/2026
02/12/2026
In Committee
02/12/2026
02/12/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill allows an exemption from the sales and use tax for sales of recreational safety helmets. The bill defines recreational safety helmets as any helmet or other protective headgear that: (1) meets the standards prescribed by or pursuant to the laws or regulations requiring operators of bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters, roller skates, and skateboards to wear helmets or headgear; or (2) is designed by a manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, snowmobile, or similar means of transport over snow-covered terrain.
AI Summary
This bill exempts the sale of recreational safety helmets from New Jersey's sales and use tax, which is a tax applied to the purchase of goods and services. The bill defines a "recreational safety helmet" broadly to include any protective headgear that either meets the safety standards required by law for activities like cycling or motorcycling, or is specifically designed by a manufacturer for snow sports such as downhill skiing, snowboarding, or operating snowmobiles. This exemption aims to make safety equipment more affordable for consumers engaging in these recreational activities.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Commerce Committee (on 02/12/2026)
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/S3520 |
| BillText | https://pub.njleg.gov/Bills/2026/S4000/3520_I1.HTM |
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