Bill Text: NJ S177 | 2014-2015 | Regular Session | Amended

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

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2014-10-09 - Referred to Senate Budget and Appropriations Committee [S177 Detail]

Download: New_Jersey-2014-S177-Amended.html

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[First Reprint]

SENATE, No. 177

STATE OF NEW JERSEY

216th LEGISLATURE

PRE-FILED FOR INTRODUCTION IN THE 2014 SESSION

 

 

Sponsored by:

Senator  JIM WHELAN

District 2 (Atlantic)

Senator  JEFF VAN DREW

District 1 (Atlantic, Cape May and Cumberland)

 

 

Co-Sponsored by:

Senator Oroho

 

 

 

 

SYNOPSIS

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

 

CURRENT VERSION OF TEXT

     As reported by the Senate Transportation Committee on October 9, 2014, with amendments.

 

An Act providing an exemption under the sales and use tax for compressed natural gas used to fuel certain bus operation, 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.  Receipts from sales of compressed natural gas used to operate¹:¹ autobuses while being operated over the highways of this State in those municipalities to which the operator has paid a monthly franchise tax for the use of the streets therein under the provisions of R.S.48:16-25 ¹[and] ;¹ autobuses while being operated over the highways of this State in a regular route bus operation as defined in R.S.48:4-1 and under operating authority conferred pursuant to R.S.48:4-3 ¹[, or while providing bus service under a contract with the New Jersey Transit Corporation or under a contract with a county for special or rural transportation bus service subject to the jurisdiction of the New Jersey Transit Corporation pursuant to P.L.1979, c.150 (C.27:25-1 et seq.), and] ; ¹ autobuses providing commuter bus service which receive or discharge passengers in New Jersey ¹; and any vehicles involved in the provision of public transportation service¹ are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).

     For the purpose of this section "commuter bus service" means regularly scheduled passenger service provided by motor vehicles whether within or across the geographical boundaries of New Jersey and utilized by passengers using reduced fare, multiple ride or commutation tickets and shall not include charter bus operations for the transportation of enrolled children and adults referred to in subsection c. of R.S.48:4-1 and "regular route service" does not mean a regular route in the nature of special bus operation or a casino bus operation.

 

     2.  This act shall take effect immediately and apply to receipts from sales of motor fuel made on or after the first day of the second month next following the date of enactment.