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Sales & Use Tax Review Commission


Click on links below to read the Certificate for the adopted rulemaking from the Sales and Use Tax Review Commission published in the January 20, 2015, New Jersey Register. Also attached is a copy of the official text of the adoption as published in that Register issue.

Certificate R. 2015(PRN 2014-052)

R2015 d.017

Effective March 1, 2000, the New Jersey Legislature created a Sales and Use Tax Review Commission to evaluate and report on proposed legislation that would either expand or contract the base of the New Jersey Sales and Use Tax Law. Thus, for example, if legislation is proposed that would create a new exemption from sales tax, the Commission would be required to review it and report its conclusions to the Legislature.

The Commission is to consist of 10 members-the State Treasurer, three persons from the Executive Branch appointed by the Governor, two persons appointed by the President of the Senate, two persons appointed by the Speaker of the General Assembly and two persons appointed from the general public by the Governor. The staff of the Division of Taxation will assist the Commission in the performance of its duties.

View Sales and Use Tax Review Commission Annual Reports:
, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012
, 2013, 2014, 2015

Bills reviewed in 2014

It should be noted that this document will be updated from time to time. Thank you for your patience and understanding.

Public Participation: If you are interested on commenting on any of the bills to be discussed, please complete the "Request for permission to make oral comments" form and mail it to:

New Jersey Division of Taxation
El-Rhonda Williams Alston
Executive Secretary of the Sales and Use Tax Review Commission
PO Box 269
Trenton, NJ 08695-0269

COMMISSION MEMBERS (as of 6/01/2015):

  • James Appleton, NJ Coalition of Automotive Retailers
  • Deborah R. Bierbaum, AT&T
  • Rafael E. Cuellar, President and CEO of ECO & Sons, Inc.
  • Susan A. Feeney, Esq., McCarter & English
  • B. Stephan Finkel, Department of Law & Public Safety
  • Brandon Minde, Esq., Counsel to the Governor
  • Warren Goode, CPA
  • Dennis Shillings, Acting Director, Division of Taxation
  • Denise Lambert Harding, Deputy Director, Division of Taxation
  • Alan J. Preis, CPA

All inquiries concerning the business of the Commission should be directed to
El-Rhonda Williams Alston, Executive Secretary for the Commission at:

c/o New Jersey Division of Taxation
PO Box 269
Trenton, NJ 08695-0269

Last Updated: Thursday, 10/15/15

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