Bill Text: NJ A2908 | 2026-2027 | Regular Session | Introduced

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Bill Title: Exempts purchases of natural gas and electricity for residential customers from sales and use tax.

Sponsorship: Partisan Bill (Republican 8)

Status: (Introduced) 2026-01-13 - Introduced, Referred to Assembly Telecommunications and Utilities Committee [A2908 Detail]

Download: New_Jersey-2026-A2908-Introduced.html

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ASSEMBLY, No. 2908

STATE OF NEW JERSEY

222nd LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

 

 

Sponsored by:

Assemblyman ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

 

Co-Sponsored by:

Assemblywoman Fantasia, Assemblyman Auth, Assemblywoman Flynn and Assemblyman Scharfenberger

 

 

 

 

SYNOPSIS

     Exempts purchases of natural gas and electricity for residential customers from sales and use tax.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel.

  

An Act exempting certain purchases of natural gas and electricity from taxation under the Sales and Use Tax and 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 the retail sales of natural gas and electricity for residential use shall be exempt from the tax imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). 

     b.    A public utility that provides natural gas or electrical services for residential customers shall, at the conclusion of each monthly billing cycle, deduct from each customer's bill the amount that represents the State sales and use tax otherwise due on the retail sale. 

     c.     The Director of the Division of Taxation, in consultation with the Board of Public Utilities, shall adopt rules and regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) as deemed necessary to implement the provisions of this section.

 

     2.  This act shall take effect immediately.

 

 

STATEMENT

 

     This bill exempts from the State sales and use tax the retail sales of natural gas and electrical services for residential customers.  Public utilities that provide natural gas and electric services would be required, at the conclusion of each monthly billing cycle, to deduct from each customer's bill the amount that represents the sales and use tax.

     By exempting the purchase of natural gas and electrical services from the sales and use tax, residents will be able to find some measure of relief in the face of rising costs.