Sales and Use Tax Review
Commission Recommendations - 2004

Bookmark this page

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
Authorizes the creation of new Urban Enterprise Zone in Buena Borough, Atlantic County.
12/06/04
Authorizes the creation of new Urban Enterprise Zone in Buena Vista, Atlantic County.
12/06/04
Excludes the value of certain coupons and rebates from the amount taxable under the Sales and Use Tax Act.
12/06/04
Exempts from sales and use tax sales of certain equipment to railroad police.
12/06/04
Exempts sales of energy and utility service to manufacturing facilities from the sales and use tax and the transitional energy facility assessment (TEFA) unit rate surcharge.
12/06/04
Extends eligibility for the sales and use tax exemption of energy and utility service purchases by certain manufacturing-intensive businesses in Urban Enterprise Zones.
12/06/04
Exempts subscription fees for cable radio service, satellite television service and satellite radio service from sales and use tax.
12/06/04
Conforms the sales and use tax to the Streamline Sales and Use Tax Agreement to provide for entry therein.
11/12/04
Authorizes the creation of new Urban Enterprise Zone in Englewood City, Bergen County.
12/06/04
Extends payment of sales tax revenues into UEZ assistance fund in those zones designated pursuant to P.L. 1993, c.367.
06/10/04
Exempts health care supplies and equipment, purchased for use in providing health care services, from sales tax.
06/10/04
Authorizes creation of 32nd urban enterprise zone in Salem City.
06/10/04
Establishes a sales tax holiday in New Jersey from August 26 through September 1, 2004.
06/10/04
Establishes a sales tax holiday in New Jersey from December 10 through December 25, 2004.
06/10/04
Authorizes creation of urban enterprise zones in Garfield and Fairview in Bergen County.
06/10/04

Reconfirmed Prior Recommendations:
Prior recommendations on the following 2004-2005 legislative session bills were reconfirmed on March 29, 2004 (2002-2003 legislative session bill number in brackets). Recommendations from previous sessions are available on the Division of Taxation website at www.state.nj.us/treasury/taxation/s_ucommish/prntbill.htm.

A-168 (A-1996), A-1866 (A-1673), A-254 (A-3499), A-2067 (A-2024), A-263 (A-2207), A-2085 (A-153), A-484 (A-580), S-97 (S-2380), A-597 (A-486), S-160 (S-1595), A-924 (A-997), S-199 (S-1598), A-991 (A-3765), S-208 (S-2589), A-994 (A-3812), S-399 (S-258), A-1102 (A-876), S-604 (S-206), A-1216 (A-1039), S-666 (S-717), A-1427 (A-349), S-804 (S-204), A-1640 (A-330), S-815 (S-692), A-1671 (A-400) , S-923 (S-967), A-1738 (A-106), S-1080 (S-251), A-1778 (A-521), S-1255 (S-636)

MOTION ON 2004-2005 PREFILED BILLS