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Sales and Use Tax Review Commission Recommendations - 2000


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 # Description Recommendation Date
S-1678 Provides a sales and use tax exemption for certain categories of taxable purchases by victims of severe storms, flooding or mud slides, which occurred in August 2000. 12/28/00
A-2736 Amends the NJ Urban Enterprise Zone Act to allow the designation of a UEZ-impacted business zone which would be permitted to collect sales tax at 50% of the 6% state rate. 12/24/00
S-1652 Creates "Urban Heritage Districts," located within municipalities qualified to receive urban aid, which would contain historic sites and meet certain other requirements. 12/22/00
A-2724 & (S-1529) Authorizes the designation of an additional Urban Enterprise Zone (UEZ), which must be in a county of the second class. 12/18/00
A-2712 Authorizes the creation of a new UEZ in Roselle Borough, Union County. 10/13/00
S-1345 Imposes a sales tax surcharge on sales of electricity that violate maximum allowable air pollution levels. 08/11/00
A-2381 & (S-1234) Exempts sales of certain effluent treatment equipment from the "Sales and Use Tax Act." 07/26/00
A-2416 Imposes a wholesale tax on alcoholic beverages and exempt the sales of alcoholic beverages from the New Jersey sales and use tax. 08/04/00
A-2366 & (S-1261) Provide an exemption for the sale of a limousine to a licensed New Jersey operator and for the sale of parts and labor to any licensed limousine service operator. 07/10/00
A-2182 & (S-1104) Provides an exemption from sales and use tax on purchases of home improvement materials used for repairs, improvements or both for an approved retrofitting to a residential property located in a coastal area.  06/01/00
A-2214 & (S-633) Provides a sales tax exemption for sales of food and drink, admission or amusement charges collected by county and municipal governments under certain circumstances. 06/01/00
A-2222 & (S-1317) Exempts sales of certain futures and options and certain coins, collectibles, ingots and paper money from sales tax 06/01/00
S-1303 Provides for a sales tax exemption for maintenance services on residential septic systems. 07/10/00
A-2217 Provides an exemption from sales and use tax for purchases of energy and utility service by a county or any agency thereof. 07/10/00

Last Updated: Wednesday, 10/20/10



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