Sales and Use Tax Review Commission Recommendations - 2005
The analysis provided in support of the Review Commission's recommendations is based on discussions by Commission members as well as information that may be provided to the Commission by third parties, and does not necessarily reflect the opinion or judgment of any individual Commission member.
| Bill Number | Description | Recommendation Date |
|---|---|---|
| A-3512 | This bill establishes the Light Rail Transportation Enterprise Zone Act. | 2/15/2005 |
| A-3614/ S-2184 |
This bill authorizes the creation of new Urban Enterprise Zones in
|
4/8/2005 |
| S-2208 | This bill includes sales and use of pre-written computer software delivered by any means as a sale or use of tangible personal property subject to the
|
4/8/2005 |
| S-2210 | This bill disallow the “casual sale” exemption for sales of aircraft, restricts aircraft and boat export exemption, and modifies aircraft and other business properties import exemption under sales and use tax. | 4/8/2005 |
| S-2312 | This bill authorizes the designation of a joint urban enterprise zone by the Urban Enterprise Zone Authority. | 4/8/2005 |
| S-2358 | This bill extends eligibility for the sales and use tax exemption of energy and utility service purchases by certain manufacturing-intensive businesses and Urban Enterprise Zones. | 4/8/2005 |
| A-3963 | Provides a 50 percent sales tax exemption for certain retail establishments serving food and drinks during “smoke free” periods of operation. | 7/27/2005 |
| A-3969 | Exempts New Jersey teachers' purchase of qualified teaching materials from sales and use tax. | 7/27/2005 |
| A-3975 | “New Jersey Smoke-Free Air Act”; prohibits smoking in indoor public places and workplaces, provides temporary reduced sales tax rate for certain retail liquor licenses. | 7/27/2005 |
Treasury: