This bill exempts sales and use taxes for fuel cell devices, systems, and related tangible personal property in New Jersey. It directly affects businesses and consumers purchasing fuel cells that generate power through non-combustive electrochemical processes (converting fuel and oxidant into electricity). The key mechanism creates a new tax exemption for sales of fuel cell-powered systems designed to provide heating, cooling, or electrical power, and extends existing exemptions for fuel cell-related natural gas use. The exemption applies to all sales, use, or billing periods starting four months after enactment, aligning with New Jersey’s existing tax code for energy-efficient technologies.
This bill exempts the retail sale of used passenger cars, motorcycles, motor homes, and off-road vehicles from New Jersey's sales and use tax. It applies to all transactions - private sales, casual sales, and dealer sales - where the vehicle has been previously owned and title transferred from the original buyer. The tax exemption covers both in-state sales and out-of-state purchases, removing the tax obligation for these secondhand vehicle transactions. This change directly affects buyers and sellers of used motor vehicles in New Jersey by reducing the cost of these purchases.
This bill eliminates the requirement for remote sellers and out-of-state corporations to meet a 200-transaction threshold to be subject to New Jersey's sales/use tax and corporation business tax. Instead, it retains only the $100,000 revenue threshold for both tax types. Remote sellers must now collect and remit sales tax if their taxable revenue delivered into New Jersey exceeds $100,000 in a calendar year. Similarly, corporations must pay corporation business tax if their receipts from New Jersey sources exceed $100,000 in a fiscal year. The change simplifies tax obligations for businesses operating remotely in New Jersey.
This bill (A4451) exempts medical alert devices and services from New Jersey's sales and use tax. It directly affects subscribers - typically elderly or vulnerable individuals - who use these devices to send emergency signals to assistance operators. The key provision amends tax law to add "medical alert devices" (electronic devices for sending emergency signals) and "medical alert services" (the subscription providing these devices and operator access) to the list of tax-exempt medical items. This change removes the tax burden on these devices and services, making them more affordable for users.
This bill creates a dedicated fund called the "New Jersey Wine Promotion Account" within the Department of Agriculture. It directs two specific revenue streams into this account: $0.47 per gallon on wine sales by licensed New Jersey wineries, and sales tax collected on retail sales of wine produced in New Jersey (excluding sales in restaurants that primarily serve meals). The funds will be used for promoting New Jersey wine, supporting viticultural research, and developing wine-making processes, as advised by the state's Wine Industry Advisory Council. This directly affects wineries and retailers selling locally produced wine, while excluding restaurant sales of wine.
This bill reduces the sales tax on used motor vehicles by 50 percent. It applies to secondhand passenger cars, motorcycles, motor homes, and off-road vehicles sold in New Jersey, including private sales and dealer transactions. Buyers will pay half the standard sales tax rate on these vehicles, lowering their purchase cost. The bill takes effect two months after enactment.
This bill clarifies that horse boarding services (renting stalls in barns or stables for horses) are **not subject to New Jersey's sales tax** under the "space for storage" definition. It amends existing tax law to explicitly exclude stall rentals for horses, ponies, mules, donkeys, or hinnies from the category of taxable "space for storage." This directly affects horse boarding businesses across New Jersey, removing an ambiguity about their tax obligations. The change ensures these businesses no longer pay sales tax on stall rentals, aligning with the state's prior intent to exempt such services.
This bill provides tax relief to small retail businesses (50 or fewer full-time employees) located in areas affected by public highway construction projects, such as the I-80 project. It creates two main credits: (1) a refundable credit against sales tax remittances for businesses in impacted zones during construction, and (2) a credit against business privilege tax based on verified revenue loss. Businesses must apply for approval, document their impact, and claim credits during the project’s active "relief period" (from start to completion). The credits are limited to 50% of tax liability and expire after seven years if unused.
This bill would temporarily exempt small retail businesses in areas affected by highway construction from paying state sales tax during active projects. To qualify, businesses must have 50 or fewer full-time employees, be independently owned, and operate within an "impacted construction zone" where highway work blocks traffic or access. Businesses must apply to the state tax director for approval, which would issue a certificate specifying eligible locations and the exemption period matching the project's duration (from start to completion). The exemption applies only to sales at the business during the construction phase, not to other tax obligations.
New Jersey's A 216 bill exempts grooming and hygiene products (such as soap, shampoo, toothpaste, and sunscreen) and specific baby items (including car seats, cribs, nursing bottles, and strollers) from the state's sales and use tax. Previously, these items were taxable, but the bill removes that tax, directly benefiting consumers who purchase them. The exemption applies regardless of whether products are classified as over-the-counter drugs, and the bill clearly defines covered items to avoid confusion. The tax change will take effect two months after the bill is enacted.
