Bill Text: NJ A4278 | 2010-2011 | Regular Session | Introduced
Bill Title: Provides sales and use tax rebates for certain purchases made by victims of Hurricane Irene and Tropical Storm Lee.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-11-21 - Introduced, Referred to Assembly Budget Committee [A4278 Detail]
Download: New_Jersey-2010-A4278-Introduced.html
Sponsored by:
Assemblywoman CHARLOTTE VANDERVALK
District 39 (Bergen)
SYNOPSIS
Provides sales and use tax rebates for certain purchases made by victims of Hurricane Irene and Tropical Storm Lee.
CURRENT VERSION OF TEXT
As introduced.
An Act providing sales and use tax rebates for certain purchases made by victims of Hurricane Irene and Tropical Storm Lee, 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 sales made during the recovery period of replacement motor vehicles, household goods, home repair materials including but not limited to sheet rock and lumber, heating and cooling systems and appliances, to victims of Hurricane Irene and Tropical Storm Lee located in disaster areas, and sales of replacement motor vehicles purchased to replace motor vehicles damaged, destroyed, or lost as a result of wind, flood waters, or other storm conditions caused by Hurricane Irene and Tropical Storm Lee within the federally designated disaster areas are subject to the conditions and limitations of subsection e. of this section, shall be eligible for a rebate for the tax imposed under the "Sales and Use Tax Act."
b. Receipts for services to install, replace or repair household goods, home repair materials, heating and cooling systems and appliances rendered during the recovery period for victims of Hurricane Irene and Tropical Storm Lee located in disaster areas, and receipts for services to repair motor vehicles damaged as a result of wind, flood waters, or other storm conditions caused by Hurricane Irene and Tropical Storm Lee within the disaster areas are, subject to the conditions and limitations of subsection e. of this section, shall be eligible for a rebate for the tax imposed under the "Sales and Use Tax Act."
c. Notwithstanding the provisions of subsections a. and b. of this section, the vendor shall charge and collect from the purchaser on such sales and charges at the rate then in effect, and the tax shall be returned to the purchaser as a rebate by the filing of a claim on or before September 30, 2013, with the Director of the Division of Taxation in the Department of the Treasury for a rebate of sales and use taxes paid for the replacement or servicing of items damaged, destroyed, or lost as a result of wind, flood waters, or other storm conditions caused by Hurricane Irene and Tropical Storm Lee. No rebates shall be made on claims filed after September 30, 2013.
d. (1) Except as to the motor vehicles owned by those who are located outside the disaster areas discussed in paragraph (2) of this subsection, proof of claim for rebate shall be demonstrated by an approved Federal Emergency Management Agency application for disaster assistance, by insurance claim, or by such information deemed necessary by the director, including but not limited to proof of tax paid, for a prompt rebate to be given to disaster victims for sales taxes paid to replace or service items damaged, destroyed, or lost as a result of wind, flood waters, or other storm conditions caused by Hurricane Irene and Tropical Storm Lee as the Director of the Division of Taxation shall prescribe by regulation.
(2) Proof of claim for rebate for a motor vehicle damaged, destroyed, or lost as a result of wind, flood waters, or other storm conditions caused by Hurricane Irene and Tropical Storm Lee within the disaster areas but owned by those outside the disaster areas shall be demonstrated by insurance claim or, if the vehicle was not covered by comprehensive insurance, by such other information or documentation as the director shall prescribe.
(3) Notwithstanding any provisions of P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the director may adopt, immediately upon filing with the Office of Administrative Law, such regulations, including but not limited to terms and conditions governing application for and payment of rebates, as the director deems necessary to implement the provisions of this section, which regulations shall be effective for a period not to exceed 180 days from the date of filing. Such regulations may thereafter be amended, adopted or readopted by the director as the director deems necessary in accordance with the requirements of P.L.1968, c.410. The director shall, after receipt of appropriate forms and supporting documentation, rebate the taxes paid by victims of Hurricane Irene and Tropical Storm Lee.
e. (1) Determination of the rebate amount from sales of home repair materials qualified for a rebate pursuant to subsection a. of this section shall be based on the separately stated cost of the materials to the customer, or, if no cost for those materials is separately stated on the customer's contract, bill or invoice by the contractor, the rebate shall be based on fifty percent of the total amount of the sales price.
(2) Determination of the rebate amount for sales of motor vehicles pursuant to subsection a. of this section shall be based on the amount actually paid for the replacement motor vehicle, net of any credit for property of the same kind traded-in, up to the average retail value of the vehicle being replaced, as reported in the current National Automobile Dealers Association Guide, or $2,000, whichever is greater.
f. For the purposes of this section:
"Disaster areas" means the counties designated as disaster areas pursuant to the President's August 31, 2011 declaration and the counties designated as disaster areas pursuant to the President's September 15, 2011 declaration of a major disaster in this State; and
"Recovery period" means August 29, 2011 through September 30, 2013.
2. This act shall take effect immediately and apply retroactively to sales made and services rendered on or after August 29, 2011.
STATEMENT
This bill provides for a rebate of sales and use taxes paid by victims of Hurricane Irene and Tropical Storm Lee to replace motor vehicles, household goods, home repair materials and services, heating and cooling systems and appliances which were destroyed, damaged, or lost as a result of wind, flood waters, or other storm conditions attributable to Hurricane Irene and Tropical Storm Lee occurring in August and September of 2011 in the counties designated as federal disaster areas. This shall include any motor vehicle damaged, destroyed, or lost as a result of wind, flood waters, or other storm conditions caused by Hurricane Irene and Hurricane Lee in a disaster area. The bill is retroactive to purchases made and services rendered from August 29, 2011 through the end of September 30, 2013. Documentation of the flood loss, as prescribed by the Director of the Division of Taxation, must accompany a request for a rebate. Rebates must be requested on or before September 30, 2013.
Hurricane Irene was one of only three hurricanes to make landfall in New Jersey within the last 200 years. Hurricane Irene and Tropical Storm Lee created historic flooding and widespread flood and wind damage, marking one of the worst weather-related disasters in the State of New Jersey.
The Federal Emergency Management Agency (FEMA) declared all 21 counties of New Jersey disaster areas following Hurricane Irene on August 31, 2011, as amended on September 4, 2011. Shortly thereafter, New Jersey suffered a second blow from Tropical Storm Lee. Due to damage and flooding caused by Tropical Storm Lee, FEMA declared disaster areas for the counties of Cumberland, Gloucester, and Salem on September 15, 2011. This rebate of the sales tax paid will further assist those victims in their effort to recover from the aftermath of Hurricane Irene and Tropical Storm Lee.
