Bill Text: NJ A404 | 2024-2025 | Regular Session | Introduced
Bill Title: Requires that fuel stations specify taxes levied on motor fuel sales.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced) 2024-01-09 - Introduced, Referred to Assembly Transportation and Independent Authorities Committee [A404 Detail]
Download: New_Jersey-2024-A404-Introduced.html
STATE OF NEW JERSEY
221st LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION
Sponsored by:
Assemblyman ROBERT AUTH
District 39 (Bergen and Passaic)
Assemblyman JAY WEBBER
District 26 (Essex, Morris and Passaic)
Co-Sponsored by:
Assemblyman DiMaio
SYNOPSIS
Requires that fuel stations specify taxes levied on motor fuel sales.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act concerning the display of motor fuel taxes and amending P.L.1938, c.163 and P.L.1952, c.258.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 201 of P.L.1938, c.163 (C.56:6-2) is amended to read as follows:
201. (a) Every retail dealer shall publicly display and maintain, in the manner regulated by the Director of the Division of Taxation, a sign stating the price per gallon if sold by the gallon, and per gallon and per liter if sold by the liter of the motor fuel sold by said dealer. All taxes, State and Federal, imposed with respect to the manufacture or sale of motor fuel shall be included in the price shown on said sign, [but] and said sign shall contain a statement of the specific amount of State and Federal taxes, respectively, included in said price[, or, without specifying the amount thereof, said sign shall state that taxes are included in said price]. A retail dealer shall not sell at any other price than the price, including tax, so posted. Any such price when posted shall remain posted and in effect for a period of not less than twenty-four (24) hours.
(b) No retail dealer shall sell motor fuel at a price which is below the net cost of such motor fuel to the retail dealer plus all selling expenses.
(c) No other price signs of motor fuel so dispensed, or signs relating to the price of such fuel shall be used or displayed on or about the premises where motor fuel is sold at retail, other than the signs provided by section 3 of P.L.1952, c.258 (C.56:6-2.3).
(d) No advertising or sign other than that provided for in section 3 of P.L.1952, c.258 (C.56:6-2.3), which directly or indirectly contains a statement of, or an implied reference to the price of motor fuel shall be displayed at any place where motor fuel is dispensed at retail. Any advertising of the retail price of motor fuel through any other medium which contains a reference to the per gallon or per liter price thereof, shall include all taxes in the price stated, and there shall be included in such advertising a statement [that such price includes taxes, or a statement] of the specific amount of State and Federal taxes, respectively, which are included in such price. Such advertising shall be identified by the name of the product, and the letters of the name shall be not less than one-half the size of the figures used in the price.
(e) No rebates, allowances, concessions or benefits shall be given, directly or indirectly, so as to permit any person to obtain motor fuels from a retail dealer below the posted price or at a net price lower than the posted price applicable at the time of the sale, except that credits earned through purchases on a credit card, debit card, or rewards card may be utilized by a person to receive a rebate, allowance, concession, or benefit in the purchase of motor fuels, provided that: (1) the use of credits earned through purchases on a credit card, debit card, or rewards card shall not change the retail price displayed on any sign required pursuant to section 3 of P.L.1952, c.258 (C.56:6-2.3); and (2) the retail dealer shall not be responsible for any of the costs associated with the rebate, allowance, concession, or benefit received by the motor fuel purchaser except for any interchange fees and transaction fees associated with the use of a credit card or debit card by a customer for the purchase of motor fuels.
As used in this subsection, "rewards card" means a card or certificate distributed by the issuer to a consumer pursuant to an awards, loyalty, rewards, or promotional program, or used to benefit frequent shoppers or to collect data on purchasing habits.
(f) It shall be unlawful for any retail dealer to use lotteries, wheels of fortune, punchboards or other games of chance, in connection with the sale of motor fuels.
(g) All above-ground equipment for storing or dispensing motor fuel operated by a retail dealer shall bear, in a conspicuous place, the name or trade-mark of the product stored therein or dispensed therefrom, and no retail dealer shall permit delivery into underground or above-ground containers, tanks or equipment of any motor fuel other than the brand represented or designated by the name or trade-mark appearing on such container or dispensing equipment attached thereto. No retail dealer shall be a party to the substitution of one grade of motor fuel for another.
(h) If the motor fuel stored in or dispensed from any above-ground equipment by a retail dealer shall not have a brand name or trade-mark, such container or dispensing equipment shall have conspicuously displayed thereon the words "No Brand."
(cf: P.L.2015, c.44, s.1)
2. Section 3 of P.L.1952, c.258 (C.56:6-2.3) is amended to read as follows:
3. No retail dealer shall sell or offer for sale any motor fuel without having a. attached by a suitable bracket or slot arrangement in a manner regulated by the Director of the Division of Taxation to each pump or other dispensing equipment from which motor fuel is sold or offered for sale a weather-proof case of such dimensions as shall be prescribed by the director, or b. displayed by a sign or signs located on the premises and visible from any adjacent roadway in a manner and of such dimensions as shall be prescribed by the director, or c. both, as the director may prescribe, stating the price per gallon, or the price per gallon and per liter, at which motor fuel may be purchased from such pumps or other dispensing equipment. The price signs shall show the unit price per gallon, or if sold by the liter the unit price per gallon and the unit price per liter. If sold by the liter, the price per gallon shall be located on the top half of the sign and the price per liter shall be located on the bottom half of the sign on differing background colors, such colors to be designated by the director. Such unit price as displayed on the bracket or slot arrangement attached to each pump shall include all taxes imposed, whether State or Federal. Beneath the unit price there shall be [either] the statement:
"Includes (insert the tax per gallon) N.J.Tax-- (insert the tax per gallon) Federal Tax[,]."["Includes State and Federal Taxes," "Includes N.J. and U.S. Taxes," or "Includes all Taxes."]
The colors of all price signs shall be of such combination that the sign may be easily read by any person purchasing motor fuel from the pump or other dispensing equipment to which the sign is attached. Any figure or fraction used in any price computing mechanism constituting a part of a computing pump or any other dispensing equipment shall not be considered a price sign under the provisions of this section.
Price signs displayed in accordance with the provisions of subsection b. of this section shall include the price per gallon, or the price per gallon and per liter, for both cash and credit card purchases of motor fuel.
(cf: P.L.2011, c.152, s.1)
3. This act shall take effect on the first day of the seventh month next following the date of enactment.
STATEMENT
This bill requires that gas stations display the State and federal taxes levied on each unit of motor fuel for sale, on the gasoline pump apparatus. Currently, stations are required to specify taxes levied on each unit sold, but can alternatively state that the price displayed "Includes State and Federal Taxes," "Includes N.J. and U.S. Taxes," or "Includes all Taxes."
This bill amends current law to remove those alternatives, and requires that the unit price be displayed on the pumping apparatus. The bill changes the law to require the display sign at a gas station to include the specific amount of each applicable tax, State and federal, respectively.
