Bill Text: NJ A4537 | 2020-2021 | Regular Session | Introduced

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Bill Title: Excludes sanitizing products from sales tax for remainder of COVID-19 public health emergency.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2020-08-13 - Introduced, Referred to Assembly Appropriations Committee [A4537 Detail]

Download: New_Jersey-2020-A4537-Introduced.html

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ASSEMBLY, No. 4537

STATE OF NEW JERSEY

219th LEGISLATURE

 

INTRODUCED AUGUST 13, 2020

 

 

Sponsored by:

Assemblyman  VINCENT MAZZEO

District 2 (Atlantic)

 

 

 

 

SYNOPSIS

     Excludes sanitizing products from sales tax for remainder of COVID-19 public health emergency.

 

CURRENT VERSION OF TEXT

     As introduced.

  

An Act excluding sanitizing products from sales tax for the remainder of the COVID-19 public health emergency.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     1. Notwithstanding the provisions of the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) to the contrary, receipts from every retail sale of products intended to sanitize a person's skin, household, automobile, working space, or other space in which a person is likely to be present, and which is sold for use to mitigate the spread of COVID-19, are exempt from the sales and use tax for the duration of the exclusion period.

     As used in this section, "exclusion period" means the period of time beginning with the effective date of this act and ending when the Governor declares that the public health emergency due to COVID-19 declared in Executive Order No. 103 of 2020 is no longer in effect.

 

     2. The Director of the Division of Taxation in the Department of the Treasury may adopt rules and regulations necessary to implement this act.

 

     3. This act shall take effect seven days following enactment.

 

 

STATEMENT

 

     This bill excludes sanitizing products from sales tax for the remainder of the COVID-19 public health emergency.

     The products must be for use to sanitize a person's skin, household, automobile, working space, or other space in which a person is likely to be present, and the products must be sold for use to mitigate the spread of COVID-19.

     The exclusion will first apply seven days following enactment.