Bill Text: NJ A1032 | 2018-2019 | Regular Session | Introduced
Bill Title: Provides sales and use tax exemption for sales of plug-in hybrid vehicles.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2018-03-28 - Reviewed by the Sales Tax Review Commission Recommend to not enact [A1032 Detail]
Download: New_Jersey-2018-A1032-Introduced.html
STATE OF NEW JERSEY
218th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2018 SESSION
Sponsored by:
Assemblyman GORDON M. JOHNSON
District 37 (Bergen)
Assemblyman TIM EUSTACE
District 38 (Bergen and Passaic)
Assemblyman JAMES J. KENNEDY
District 22 (Middlesex, Somerset and Union)
Assemblyman DANIEL R. BENSON
District 14 (Mercer and Middlesex)
Assemblyman WAYNE P. DEANGELO
District 14 (Mercer and Middlesex)
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
Co-Sponsored by:
Assemblywoman Chaparro
SYNOPSIS
Provides sales and use tax exemption for sales of plug-in hybrid vehicles.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act providing a sales and use tax exemption for the sale of plug-in hybrid vehicles, and amending P.L.2003, c.266.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 11 of P.L.2003, c.266 (C.54:32B-8.55) is amended to read as follows:
11. a. (1) Receipts from sales of zero emission vehicles sold on or after the first day of the fourth month following the effective date of P.L.2003, c.266 (C.26:2C-8.15 et al.) are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
(2) Receipts from sales of plug-in hybrid vehicles sold on or after the first day of the fourth month following the effective date of P.L. , c. (C. ) (pending before the Legislature as this bill) are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. The Commissioner of Environmental Protection shall certify to the State Treasurer the make and model of those motor vehicles that [are] qualify as zero emission vehicles or plug-in hybrid vehicles and are eligible for the exemption provided pursuant to subsection a. of this section.
c. As used in this section[,] :
"Plug-in hybrid vehicle" means a motor vehicle, fueled in part by an internal combustion engine, which also: (1) allows power to be delivered to the drive wheels by a battery-powered electric motor or other mechanical device; (2) has a battery or other mechanical storage device that can be recharged by connecting the vehicle to an electric power source; and (3) has the ability to travel at least five miles powered substantially by electricity or other form of mechanical power other than an internal combustion engine.
"[zero] Zero emission vehicle" means a vehicle certified as a zero emission vehicle pursuant to the California Air Resources Board zero emission vehicle standards for the applicable model year, but shall not include any other type of vehicle that may be delivered by a manufacturer for sale or lease to satisfy the zero emission vehicle requirement established by the California Air Resources Board in lieu of a vehicle that qualifies as a pure zero emission vehicle.
(cf: P.L.2003, c.266, s.11)
2. This act shall take
effect immediately.
STATEMENT
This bill provides an exemption from the State sales and use tax for sales of plug-in hybrid vehicles. Under current law, a vehicle may be exempt from the State sales and use tax if it qualifies as a "zero emission vehicle," which, generally, means a motor vehicle that does not release evaporative emissions from its fuel system during operation. This bill extends the State sales and use tax exemption to include plug-in hybrid vehicles.
The term "plug-in hybrid vehicle" is defined as a motor vehicle, fueled in part by an internal combustion engine, which also: (1) allows power to be delivered to the drive wheels by a battery-powered electric motor or other mechanical device; (2) has a battery or other mechanical storage device that can be recharged by connecting the vehicle to an electric power source; and (3) has the ability to travel at least five miles powered substantially by electricity or other form of mechanical power other than an internal combustion engine. The Commissioner of Environmental Protection would certify the make and model of all vehicles that qualify as a "plug-in hybrid vehicle."
By extending the sales tax exemption to cover plug-in hybrid vehicles, this bill provides an economic incentive for New Jersey residents to purchase vehicles that limit the amount of emissions and pollutants released into the atmosphere and our communities.
