Bill > A3126

This bill clarifies that charges for boarding, stabling, or keeping horses, ponies, mules, donkeys, or hinnies in a barn, stable, or similar facility are exempt from New Jersey's sales tax, and this exemption is retroactive to October 1, 2006. It also exempts charges for maintaining or servicing such animals when they are boarded or stabled. The bill further provides a mechanism for refunds of sales tax, penalties, or interest that were collected or paid on or after October 1, 2006, for these now-exempt services, allowing applications for refunds to be filed within 24 months of the bill's effective date, even if they would normally be time-barred.