Bill Text: NJ A3609 | 2014-2015 | Regular Session | Introduced
Bill Title: Provides sales and use tax exemption for sales of certain game birds to certain persons licensed to operate semiwild shooting preserves.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-09-11 - Introduced, Referred to Assembly Agriculture and Natural Resources Committee [A3609 Detail]
Download: New_Jersey-2014-A3609-Introduced.html
Sponsored by:
Assemblyman RONALD S. DANCER
District 12 (Burlington, Middlesex, Monmouth and Ocean)
SYNOPSIS
Provides sales and use tax exemption for sales of certain game birds to certain persons licensed to operate semiwild shooting preserves.
CURRENT VERSION OF TEXT
As introduced.
An Act providing a sales and use tax exemption for sales of certain game birds to certain persons licensed to operate semiwild shooting preserves, supplementing P.L.1966, c.30 (C.54:32B-1 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. Receipts from sales of pheasant, partridge, and quail that are made to the operator of a semiwild shooting preserve by a person engaged in the propagation and sale of game birds, and that are liberated, by the operator of the semiwild shooting preserve, on land within the boundaries of the semiwild shooting preserve, during the period prescribed for the taking of pheasant, partridge, or quail in a semiwild state, are exempt from the tax imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. (1) Notwithstanding the provisions of subsection a. of this section, a person engaged in the propagation and sale of game birds shall charge and collect the tax imposed by P.L.1966, c.30 (C.54:32B-1 et seq.) from the operator of the semiwild shooting preserve on sales of pheasant, partridge, and quail at the rate then in effect, and the tax shall be returned as a refund to the operator of the semiwild shooting preserve by the filing of a claim with the director for a refund of the sales and use tax paid.
(2) The filing of a claim for refund in accordance with this subsection shall be made by the operator of a semiwild shooting preserve on forms furnished by the director, and shall be accompanied by information and documentation that the director determines to be necessary to demonstrate:
the date and amount of tax paid on the sale of the pheasant, partridge, and quail,
the pheasant, partridge, or quail were liberated, by the operator of the semiwild shooting preserve, on land within the boundaries of the semiwild shooting preserve, during the period prescribed for the taking of pheasant, partridge, or quail in a semiwild state, and
the operator of the semiwild shooting preserve procured a tag for each liberated pheasant, partridge, or quail from the Division of Fish and Wildlife in the Department of Environmental Protection in accordance with R.S.23:3-32.
(3) The director shall review each claim for refund made in accordance with this subsection, and shall make a determination regarding the issuance of a refund and the amount to be returned as a refund for the sales and use tax paid on sales of pheasant, partridge, and quail based on the tax separately stated on the sales slip, invoice, receipt, or other statement or memorandum given to the operator of the semiwild shooting preserve at the time of purchase and any rules and regulations that may be prescribed by the director.
(4) If upon examination of a claim for refund made in accordance with this subsection the director determines the tax previously paid shall be returned to the operator of a semiwild shooting preserve, the amount determined to be returned shall be credited against any State tax liability of the operator of the semiwild shooting preserve and, if there is no liability, the amount shall be refunded to the operator of the semiwild shooting preserve.
(5) If upon examination of a claim for refund made in accordance with this subsection the director rejects the claim, in whole or in part, the director shall make an order accordingly and serve notice to the operator of the semiwild shooting preserve who filed the claim.
c. For purposes of this section:
"Operator of a semiwild shooting preserve" means the owner or lessee of any land within this State that is designated as a semiwild shooting preserve who has applied for and been granted a license to operate a semiwild shooting preserve by the Division of Fish and Wildlife in the Department of Environmental Protection that is maintained in good standing;
"Period prescribed for the taking of pheasant, partridge, or quail in a semiwild state" means the annual period prescribed by R.S.23:3-32 for the taking of pheasant, partridge, or quail in a semiwild state by shooting;
"Person engaged in the propagation and sale of game birds" means a person engaged in the propagation or sale, or the propagation and sale, of games birds who has applied for and been granted a propagation and sales permit by the Division of Fish and Wildlife in the Department of Environmental Protection that is maintained in good standing;
"Semiwild shooting preserve" means any land within this State, the boundaries of which have been identified on a current tax assessor's map submitted to the Division of Fish and Wildlife in the Department of Environmental Protection by the operator of the semiwild shooting preserve as part of the operator's application for license, on which pheasant, partridge, or quail, or any of them, are permitted to be taken by shooting during the period prescribed for the taking of pheasant, partridge, or quail in a semiwild state, and which is posted with signs prescribed by the Division of Fish and Wildlife in the Department of Environmental Protection at intervals of not more than 500 feet; and
"State tax liability" means "state tax liability" as that term is defined by R.S.54:48-2.
d. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the director may adopt immediately upon filing with the Office of Administrative Law such rules and regulations as the director determines to be necessary to implement the provisions of this section, which rules and regulations shall be effective for a period not to exceed 360 days following the effective date of P.L. , c. (C. ) (pending before the Legislature as this bill) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c.410.
2. This act shall take effect immediately and apply to receipts received from all sales made on or after the date of enactment.
STATEMENT
This bill provides a sales and use tax exemption for sales of pheasant, partridge, and quail to certain persons licensed to operate semiwild shooting preserves.
The bill provides that for the exemption to apply the sale of the pheasant, partridge, and quail must be made to the operator of a semiwild shooting preserve by a person engaged in the propagation and sale of game birds. Additionally, for the exemption to apply the game birds must be liberated by the operator of the semiwild shooting preserve, on land within the boundaries of the preserve, during the annual period prescribed for the taking of pheasant, partridge, or quail in a semiwild state by shooting.
The bill provides that to receive the benefit of the exemption the operator of the semiwild shooting preserve must pay the applicable tax at the rate in effect on eligible sales, and then file a claim for refund with the Director of the Division of Taxation in the Department of the Treasury. The bill requires claims for refund to be made on forms furnished by the director, and to be accompanied by information and documentation demonstrating:
-- the date and amount of tax paid on the sale of the game birds,
-- the game birds were liberated by the operator of the semiwild shooting preserve, on land within the boundaries of the preserve, during the annual period prescribed for taking pheasant, partridge, or quail in a semiwild state by shooting, and
-- a tag for each liberated game bird was procured from the Division of Fish and Wildlife in the Department of Environmental Protection.
The bill requires the Director of the Division of Taxation to review each claim for refund, and to make a determination regarding the issuance of a refund based on the tax separately stated on the sales slip, invoice, receipt, or other statement or memorandum given to the operator of the semiwild shooting preserve at the time of purchase and any rules and regulations that may be prescribed by the director.
The bill authorizes the Director of the Division of Taxation to adopt rules and regulations necessary to effectuate the purposes of the bill, and allows for the immediate filing of those rules and regulations with the Office of Administrative Law, effective for a period not to exceed 360 days following the bill's effective date.
The bill takes effect immediately and applies to receipts received from all sales made on or after the date of enactment.
For purposes of the bill, a "semiwild shooting preserve" is any land within this State, the boundaries of which have been identified on a current tax assessor's map submitted to the Division of Fish and Wildlife by the operator of the semiwild shooting preserve as part of the operator's application for license, on which pheasant, partridge, or quail, or any of them, are permitted to be taken by shooting during the period prescribed for the taking of pheasant, partridge, or quail in a semiwild state, and which is posted with signs prescribed by the Division of Fish and Wildlife at intervals of not more than 500 feet. The bill defines "operator of a semiwild shooting preserve" as the owner or lessee of any land within this State that is designated as a semiwild shooting preserve who has applied for and been granted a license to operate a semiwild shooting preserve by the Division of Fish and Wildlife that is maintained in good standing.
