Bill Text: NJ A1282 | 2010-2011 | Regular Session | Introduced
Bill Title: Exempts initiation fees, membership fees, and dues of certain golf clubs and organizations from sales and use tax.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-01-12 - Introduced, Referred to Assembly Appropriations Committee [A1282 Detail]
Download: New_Jersey-2010-A1282-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Assemblyman JAMES W. HOLZAPFEL
District 10 (Monmouth and Ocean)
Assemblyman DAVID W. WOLFE
District 10 (Monmouth and Ocean)
SYNOPSIS
Exempts initiation fees, membership fees, and dues of certain golf clubs and organizations from sales and use tax.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act exempting the initiation fees, membership fees, and dues of certain golf clubs and organizations from the sales and use tax, supplementing P.L.1966, c.30.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. Receipts from charges in the nature of initiation fees, membership fees or dues for access to or use of the property or facilities of a golf club or organization that is: (1) exempt from taxation pursuant to paragraph (1) or (2) of subsection (b) of section 9 of P.L.1966, c.30 (C.54:32B-9); (2) compliant with subsection (d) of section 9 of P.L.1966, c.30; and (3) restricted by membership to the residents of an age-restricted housing community 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. For the purpose of this section, "age-restricted housing" means housing designed to meet the needs of, and exclusively for, the residents of an age-restricted segment of the population where the head of the household is a minimum age of either 62 years, or 55 years and meets the provisions of the "housing for older persons" exception from the federal "Fair Housing Amendments Act of 1988," Pub.L.100-430 (42 U.S.C. s.3601 et seq.).
2. This act shall take effect immediately and shall apply to membership periods beginning on or after the first day of the fourth month next following enactment.
STATEMENT
This bill exempts the initiation and membership fees and dues of certain golf clubs and organizations from the tax imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). It supplements the current law to exclude taxation on initiation fees, membership fees, or dues charged for access to or use of the property or facilities of golf clubs and organizations that are restricted by membership to the residents of certain age-restricted housing communities in the State of New Jersey.
Under the provisions of this bill, the fees and dues charged for access to the golf courses of an age-restricted housing communities are excluded from the imposition of the sales and use tax if their golf clubs and organizations are exempt from taxation and compliant with section 9 of P.L.1966, c.30 (C.54:32B-1 et seq.). The exemption provided by this bill defrays the overall cost of membership and allows age-restricted communities to maintain golf courses and facilities that serve as important social and athletic focal points for the residents of their communities.
