This bill exempts protective face coverings (like medical masks and respirators) from New Jersey's sales and use tax during a state-wide public health emergency declared by the Governor. The exemption applies only when federal or state health authorities require or encourage wearing these coverings to reduce disease spread. It directly affects consumers purchasing these items during emergencies, removing a financial barrier to access. The policy change is automatic upon the Governor's emergency declaration under the Emergency Health Powers Act, without requiring additional legislative action.
This bill exempts specific baby products and sunscreen from New Jersey's sales tax starting October 1, 2025. It directly affects parents and caregivers purchasing baby necessities like baby wash, car seats (child restraint systems), cribs, nursing bottles, and strollers, as well as sunscreen regulated by the FDA for sun protection (excluding cosmetic products). The bill amends existing tax law to add these items to the list of exempt sales, clarifying definitions for terms like "child restraint system" and "sunscreen." It does not change tax rates but removes tax from these specific retail purchases. The exemption applies to all qualifying products sold after the effective date.
This bill exempts sales of pet food purchased for personal use by household pets from New Jersey's sales and use tax. It directly affects pet owners and businesses selling pet food, as they will no longer collect or pay tax on these items. The law defines "pet food" broadly to include feed, medicines, vitamins, and other commercially prepared products intended for domesticated animals kept in or near a household. The exemption applies to purchases made for individual pets, not commercial or agricultural use, and takes effect in the second calendar quarter following enactment. This is a straightforward tax change with no new government programs or complex requirements.
This bill (A 1850) sets a flat 5.9% tax rate on New Jersey gross income above $37,500 for single filers or $75,000 for married couples filing jointly, while exempting all income below those thresholds from taxation. It directly affects New Jersey residents whose taxable income exceeds these filing-status-specific limits. The key provision replaces previous tiered tax brackets with a single flat rate for income above the exemption thresholds. This change simplifies the tax structure for higher earners while maintaining tax exemption for lower-income taxpayers. The bill was introduced in 2026 and referred to the Assembly Commerce and Economic Development Committee.
This bill directs New Jersey to use excess revenue from energy sales and use taxes (above the 2025 fiscal year level) into the Universal Service Fund. The fund supports utility assistance programs like the Payment Assistance for Gas and Electric Program, which helps low-income households with energy costs. It specifically allocates funds when tax collections exceed the 2025 baseline, ensuring ongoing support for these programs. The policy directly affects utility assistance programs and the households they serve.
This New Jersey bill exempts specific baby products from state sales and use tax, directly affecting parents and caregivers who purchase these items. It removes tax from cribs, child restraint systems (like car seats meeting federal safety standards), nursing bottles/nipples/funnels, and strollers. The law defines each product category clearly, such as strollers as non-motorized transport devices for infants. The exemption takes effect immediately upon enactment, aiming to reduce the cost of essential infant care items.
S 3326 ends the tax-exempt status for most property owned by the State of New Jersey and its agencies/authorities, requiring them to pay local property taxes starting July 1, 2026. This affects State-owned buildings, land, and facilities (like offices or campuses) that were previously exempt, while leaving local government property (counties, schools) unchanged. The bill allows exceptions if a certification proves tax assessment would violate bondholder covenants signed before July 1, 2026, and requires State payments in lieu of taxes for those parcels. Delinquent taxes would be enforced like other property taxes, and the State cannot reduce municipal aid to offset these new tax payments.
ACR 92 proposes a constitutional amendment to dedicate revenue from New Jersey's recreational marijuana sales tax to property tax relief. It would create a special "Recreational Marijuana Sales Tax Account" within the Property Tax Relief Fund, requiring all annual marijuana tax revenue to be automatically placed there. This dedicated funding must be used exclusively for a uniform property tax credit for homeowners who live in their home as their primary residence and pay annual property taxes. The amendment requires voter approval before taking effect, as it would change the state constitution.
This bill reduces New Jersey's general sales and use tax rate from 6.625% to 6%, effective January 1, 2026. It directly affects all consumers and businesses selling taxable goods or services in New Jersey, including retail purchases, certain services like installation and storage, and prepared food. The key change is a straightforward percentage reduction in the tax rate applied to eligible transactions under existing tax law. This policy update simplifies the tax structure by lowering the rate without altering the scope of taxable items. The change applies to all sales and services subject to the state's general sales tax as defined in current law.
This bill establishes an annual four-day sales tax holiday in New Jersey for physical goods purchased between 12:01 a.m. on the Friday after Thanksgiving and 11:59 p.m. on the following Monday. It exempts retail sales of tangible personal property (physical goods) from the state sales tax during this period, directly affecting shoppers and retailers participating in the holiday shopping window. The key provision creates a fixed annual exemption period covering traditional holiday shopping days like Black Friday, Small Business Saturday, and Cyber Monday. The tax holiday applies automatically without requiring additional approvals during the specified dates each year.
