Bill > A4281

Introduced Session

This bill provides an exemption from the petroleum products gross receipts tax and the motor fuel tax for fuel used for the operation of certain school buses. Under the bill, the exemption from tax applies to fuel that is used for school buses operated for the transportation of pupils to or from school or a school-sponsored activity or event by a religious or other charitable organization or corporation or by a person under contract with a public or governmental agency or a religious or other charitable organization or corporation. The bill defines "school buses" by reference to the definition of "school bus" under R.S.39:1-1. Under that section of law, a "school bus" is any motor vehicle operated by, or under contract with, a public or governmental agency, or religious or other charitable organization or corporation, or privately operated for the transportation of children to or from school for secular or religious education, which complies with the regulations of the New Jersey Motor Vehicle Commission affecting school buses, and includes "School Vehicle Type I" and "School Vehicle Type II." Under current law, consumers of fuel that are eligible for an exemption from the petroleum products gross receipts tax and the motor fuel tax must pay the tax at the point of purchase and seek a refund of the taxes paid by the filing of a claim with the Director of the Division of Taxation in the Department of the Treasury. The law provides that the claim for refund must be filed by the consumer providing proof that the tax has been paid and a refund has not been previously issued. The bill takes effect immediately and applies to fuel used on or after the first day of the first month next following the date of enactment.

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Wayne DeAngelo (D)*,  Joe Lagana (D)*, 

Reported out of Assembly Comm. with Amendments, 2nd Reading (on 12/18/2017)