This bill exempts residential customers in New Jersey from paying state sales and use tax on natural gas and electricity purchases. It directly affects homeowners and renters who pay for home energy services. Utilities must deduct the tax amount from monthly bills before charging customers, effectively removing the tax from their bills. The Division of Taxation and Board of Public Utilities will create implementation rules, and the law takes effect immediately. This change reduces costs for residential energy consumers by eliminating a state tax on these essential services.
This bill creates tax incentives for historic diners and restaurants in New Jersey that meet specific criteria. To qualify, establishments must have operated continuously for at least 25 years (including pandemic closures), qualify as small businesses, comply with health/safety rules, and be family-owned. Approved businesses receive a sales tax exemption on prepared food and beverages for on-site consumption and corporation business/gross income tax credits. The program requires annual registration through a state registry established by the Division of Travel and Tourism, with applications reviewed and approved by the Director.
This bill amends New Jersey's tax code to exclude the installation of carpeting and other flooring from sales and use tax. It directly affects flooring installers and homeowners who pay for installation services, as they will no longer be charged the 7% tax on these labor costs. The key mechanism is an amendment to Section 3(b)(2) of the tax law, explicitly removing "services rendered in installing property which, when installed, will constitute an addition or capital improvement to real property" from taxable services - specifically adding carpeting and flooring to the existing list of exempt services. The bill does not affect taxes on the flooring materials themselves, only the installation labor. It was introduced in 2026 and referred to the Assembly Commerce Committee.
ACR 93 is a proposed constitutional amendment that would require all tax revenue from New Jersey's legal recreational marijuana sales to be dedicated exclusively to mental health, addiction recovery, and drug rehabilitation services. If approved by voters, this amendment would mandate that funds collected under the state's marijuana sales tax (per the Sales and Use Tax Act) must be used solely for these specific services and cannot be diverted to other state budget needs. The amendment would become part of the state constitution only after voter approval in a general election.
This bill provides tax relief to small businesses (defined as having ≤50 full-time employees) located within areas impacted by public highway construction projects, such as the Interstate 80 project. It creates two refundable tax credits: one for sales tax remittances collected during the project (Section 1), and another for revenue losses due to restricted access (Section 2). Businesses must apply for approval from the Director of Taxation, providing documentation to verify their location within the "impacted construction zone" (defined as areas where traffic flow is blocked). Relief applies only during the project's active period, ending when the project concludes.
This resolution (AR 38) urges the U.S. Congress to repeal the $10,000 cap on the state and local tax (SALT) deduction established by the 2017 Tax Cuts and Jobs Act. It directly affects New Jersey residents who itemize federal tax returns, as the average SALT deduction in New Jersey before the cap was $19,089 - nearly double the current limit. The resolution cites that New Jersey is a "donor state" (receiving only 79 cents back in federal funds for every dollar paid in federal taxes) and argues reinstating the unlimited deduction would address this tax disparity. As a resolution, it has no legal force but formally requests Congress take action.
This bill reduces the sales tax rate by 50% for eligible retail sales in municipalities where 99% or more of the area is within New Jersey's Highlands Region Preservation Area. It directly affects retailers operating in these designated municipalities (like boroughs or townships fully within the preservation zone), excluding sales of motor vehicles, alcohol, digital products, and cigarettes. The key provision exempts half of the standard sales tax on qualifying in-person retail transactions made at physical stores, not mail-order operations. The goal is to support local economic stability by helping retail businesses maintain operations and jobs in areas designated for environmental preservation.
This bill would exempt from New Jersey's sales and use tax the purchase of rapid or laboratory viral tests (including molecular and antigen tests) and antibody tests used to detect infections like SARS-CoV-2. It directly affects consumers and businesses buying these specific medical tests for infection screening. The exemption applies to sales occurring after the bill's effective date, removing a cost barrier for these diagnostic tools. This policy change aims to make infection testing more affordable by eliminating state sales tax on qualifying tests.
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.
