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Sales and Use Tax Review Commission
50 BARRACK STREET
P.O. BOX 269
TRENTON, NEW JERSEY 08695-0269
(609) 292-7127


The Sales and Use Tax Review Commission met on Wednesday, April 25, 2012 at 10 a.m. via a telephone conference call-in and in the Tenth Floor Small Conference Room, Division of Taxation, 50 Barrack Street, Trenton, New Jersey.

The Commission members present were: Michael Bryan, James Appleton, Deborah R. Bierbaum, Brandon Minde, B. Stephan Finkel, Susan A. Feeney, Warren Goode, Alan J. Preis. In addition, the executive secretary El-Rhonda Williams Alston and deputy attorney general Jill McNally were in attendance. Rafael E. Cuellar was not in attendance. Below, please find the Commissionís disposition on the bills which came before it.

April 25, 2012
10:00 am


Bill Number Description Recommendation
Y=Yes
N=No
A-302 Provides temporary exemption from sales and use tax for rental of certain hotel rooms.
N
A-1219 Establishes annual sales tax holiday for certain sales of personal computers and certain sales of school supplies and equipment during first full weekend of August
N
A-1322 Decreases sales and use tax rate from seven percent to six percent and reduces sales and use tax base by eliminating tax on digital property and certain services and by restoring certain exclusions and exemptions.
*N
A-1346 Eliminates imposition of sales and use tax on charges for initiation fees, membership fees, or dues for access to or use of certain health and fitness clubs and organizations
*Y
A-2016 Phases out sales and use tax on landscaping services and certain services rendered in connection with installation of carpeting and other flooring.
N
A-2017 Phases out imposition of sales and use tax on charges for initiation fees, membership fees, or dues for access to or use of certain health and fitness clubs and organizations
N
A-2198

Provides sales and use tax exemption for compressed natural gas used to fuel certain bus operation.

N
A-2284

Provides energy and utility service sales tax relief benefit to certain manufacturers throughout the State.

*N
A-2611

Provides sales and use tax exemption for sales of natural gas, and charges for transportation or transmission of natural gas, to certain colleges and universities.

*N
A-2612

Provides sales and use tax exclusion for charges for student parking provided by certain colleges and universities.

*N
A-2721

Exempts certain materials and labor used to convert traditional motor vehicles into plug-in hybrid electric motor vehicles from sales and use tax.

*N

S-285

Provides for reduced sales tax imposition on certain sales in certain Highlands Region Preservation Area municipalities.

*N
S-386

Eliminates imposition of sales and use tax on charges for initiation fees, membership fees, or dues for access to or use of certain health and fitness clubs and organizations.

*N
S-1186

Exempts certain materials and labor used to convert traditional motor vehicles into plug-in hybrid electric motor vehicles from sales and use tax.

*N

S-1329

Provides sales and use tax rebate on supplies and materials purchased for the construction or reconstruction of certain horse racetrack grandstands.

Y
S-1395

Exempts from payment certain taxes and energy charges for manufacturing facilities.

N

S-1529

Removes imposition of sales and use tax on sales of massage, bodywork and somatic services.

*N
S-1561

Exempts from sales and use tax the sale of materials and equipment used in the manufacture of wind energy components

*N

S-1584

Exempts sale of recreational safety helmets from sales and use tax.
*N

S-1640

Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.

*N

S-1669

Provides a sales and use tax exemption for sales of certain high-efficiency home heating equipment.

N
S1727

Provides sales and use tax exemption for sales of services performed to certain prewritten computer software delivered electronically.

*N

S-1728

Provides sales and use tax exemption for sales of certain packaging equipment.

*N
*As the commission had acted on this identical matter in a previous session meeting, no further action was needed and the billís disposition was affirmed.

Sales and Use Tax Review Commission Recommendation


Last Updated: Tuesday, 08/21/12




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