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Bill > S3594
NJ S3594
NJ S3594Provides temporary deduction for food and beverage establishments from certain sales and use tax remittances.
summary
Introduced
02/19/2026
02/19/2026
In Committee
02/19/2026
02/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill provides a temporary deduction for food and beverage establishments from remittances under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). Through this deduction, these establishments would retain a portion of the sales taxes that are collected at certain business locations. Under the bill, a qualifying food or beverage establishment may deduct from the remittance required under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), the amount of taxes collected from not more than $70,000 in taxable sales received per eligible business location during each month of a four-month relief period. However, the deduction may not exceed the amount of taxes collected at the business location during the month for which the deduction is claimed. After claiming the deduction, a qualifying food or beverage establishment would retain the collection of any taxes for which the deduction is claimed. The following food and beverage establishments would qualify for the deduction: (1) alcoholic beverage establishments, including breweries, wineries, distilleries, and brew pubs; (2) restaurant and food establishments, not including fast-food restaurants, and (3) mobile food service establishments, including food trucks and food stands. The bill allows a qualifying food or beverage establishment to claim the dedication for not more than five business locations. However, if a seller operates both a restaurant establishment and a mobile food services establishment, the deduction could be claimed for not more than five business locations and not more than five motorized vehicles or nonmotorized carts. Under the bill, the four-month relief period would begin on the first day of the second month following the date of enactment and conclude on the last day of the fifth month following the date of enactment.
AI Summary
This bill provides a temporary tax relief measure for certain food and beverage establishments by allowing them to deduct a portion of the sales taxes they collect from their remittances under the "Sales and Use Tax Act." Specifically, qualifying establishments, which include alcoholic beverage businesses like breweries and wineries, restaurants (excluding fast-food establishments), and mobile food services such as food trucks, can retain sales taxes collected on up to $70,000 in taxable sales per eligible business location each month for a four-month period. This deduction is capped by the actual amount of taxes collected at that location during the month, and the total number of locations eligible for this deduction is limited to five for most businesses, with specific rules for those operating both restaurant and mobile food services. The relief period is designed to begin shortly after the bill becomes law and will last for four months, with the entire program expiring about eight months after enactment.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Economic Growth Committee (on 02/19/2026)
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/S3594 |
| BillText | https://pub.njleg.gov/Bills/2026/S4000/3594_I1.HTM |
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