Bill Text: NJ A459 | 2022-2023 | Regular Session | Introduced

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Bill Title: Exempts sale of recreational safety helmets from sales and use tax.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2022-01-11 - Introduced, Referred to Assembly Commerce and Economic Development Committee [A459 Detail]

Download: New_Jersey-2022-A459-Introduced.html

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ASSEMBLY, No. 459

STATE OF NEW JERSEY

220th LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2022 SESSION

 

 

Sponsored by:

Assemblyman  JOE DANIELSEN

District 17 (Middlesex and Somerset)

Assemblyman  STERLEY S. STANLEY

District 18 (Middlesex)

 

 

 

 

SYNOPSIS

     Exempts sale of recreational safety helmets from sales and use tax.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel.

  

An Act providing an exemption from the sales and use tax for sales of recreational safety helmets, 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 of recreational safety helmets are exempt from tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).

     b.    As used in this section, "recreational safety helmet" means any helmet or other protective headgear that: (1) meets the standards prescribed by or pursuant to the laws or regulations requiring operators of bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters, roller skates, and skateboards to wear helmets or headgear; or (2) is designed by a manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, snowmobile, or similar means of transport over snow-covered terrain.

 

     2.    This act shall take effect immediately and apply to sales made on or after the first day of the third month following enactment.

 

 

STATEMENT

 

     This bill allows an exemption from the sales and use tax for sales of recreational safety helmets.  The bill defines recreational safety helmets as any helmet or other protective headgear that:

     (1)   meets the standards prescribed by or pursuant to the laws or regulations requiring operators of bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters, roller skates, and skateboards to wear helmets or headgear; or

     (2)   is designed by a manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, snowmobile, or similar means of transport over snow-covered terrain.