Bill

Bill > A4125


NJ A4125

NJ A4125
Provides for reduced sales tax imposition on certain sales in certain Highlands Region Preservation Area municipalities.


summary

Introduced
06/11/2018
In Committee
06/11/2018
Crossed Over
Passed
Dead
01/08/2020

Introduced Session

2018-2019 Regular Session

Bill Summary

This bill would provide a 50% sales and use tax exemption in any municipality 99% or more of the area of which is located within the Highlands Region preservation area. Because of the State designation of the Highlands Region preservation area, the economic vitality of municipalities that are entirely or almost entirely slated for preservation is seriously undermined. This sales tax exemption should result in maintaining the local economic base, preserve retail establishments and retain jobs in these municipalities.

AI Summary

This bill provides a 50% sales and use tax exemption for retail sales, except for motor vehicles, alcoholic beverages, digital products, and cigarettes, made by businesses located in municipalities where 99% or more of the area is within the Highlands Region preservation area. This is intended to maintain the local economic base, preserve retail establishments, and retain jobs in these municipalities, which have been economically impacted by the Highlands Region designation.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Reviewed by the Sales Tax Review Commission Recommend to not enact (on 09/06/2018)

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