Sales and Use Tax Review
Commission Recommendations - 2005

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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 Lower Township and in Woodbine Borough in Cape May County. 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 New Jersey sales and use tax. 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

Provides a 50 percent sales tax exemption for certain retail establishments serving food and drinks during “smoke free” periods of operation.

7/27/2005

Exempts New Jersey teachers’ purchase of qualified teaching materials from sales and use tax.

7/27/2005

“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