Bill Text: NJ A5392 | 2022-2023 | Regular Session | Amended


Bill Title: Establishes annual ten-day sales tax holiday for certain sales of disaster preparedness supplies and equipment.

Spectrum: Moderate Partisan Bill (Democrat 6-1)

Status: (Introduced - Dead) 2023-06-05 - Reported out of Assembly Comm. with Amendments, 2nd Reading [A5392 Detail]

Download: New_Jersey-2022-A5392-Amended.html

[First Reprint]

ASSEMBLY, No. 5392

STATE OF NEW JERSEY

220th LEGISLATURE

 

INTRODUCED MAY 8, 2023

 


 

Sponsored by:

Assemblyman  PAUL D. MORIARTY

District 4 (Camden and Gloucester)

Assemblyman  ROY FREIMAN

District 16 (Hunterdon, Mercer, Middlesex and Somerset)

Assemblywoman  SHANIQUE SPEIGHT

District 29 (Essex)

 

Co-Sponsored by:

Assemblyman Rooney

 

 

 

 

SYNOPSIS

     Establishes annual ten-day sales tax holiday for certain sales of disaster preparedness supplies and equipment.

 

CURRENT VERSION OF TEXT

     As reported by the Assembly Consumer Affairs Committee on June 5, 2023, with amendments.

  


An Act establishing an annual ten-day exemption period under the sales and use tax for certain retail sales of disaster preparedness supplies and equipment 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 retail sales of the following disaster preparedness supplies are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) if the supplies are sold to an individual purchaser for non-business use during the annual exclusion period:

     (1)   Disaster preparedness general supplies;

     (2)   Disaster preparedness safety supplies;

     (3)   Disaster preparedness fastening supplies;

     (4)   Disaster preparedness food-related supplies1[;

     (5)   Disaster preparedness pet-related supplies;

     (6)   Winter weather preparedness general supplies;] .1

     b.    As used in this section:

     "Annual exclusion period" means the period of time between 12:01 a.m. on September 21 of each year and 11:59 p.m. on September 30 of each year.

     "Disaster" means a fire, flood, storm, tidal wave, earthquake, blizzard, or similar public calamity, whether man-made, resulting from war, or resulting from natural causes.

     "Disaster preparedness fastening supply" means a fastening item or item used for securing property or covering property that may be used in preparation for or in response to a disaster, and shall include: bungee cords; rope; ratchet straps; ground anchor systems or tie down kits; tarpaulins or other flexible waterproof sheeting; boat anchors; and fender, anchor chain, dock line, or similar devices.

     "Disaster preparedness food-related supply" means a food or food related item that may be used to ensure access to food and water in preparation for or in response to a disaster, and shall include: artificial ice, such as reusable ice and blue ice; water storage containers; non-electric food storage coolers; and manual can openers.

     "Disaster preparedness general supply" means a general purpose item that may be used in preparation for or in response to a disaster, and shall include: certain batteries, including rechargeable, AAA-cell, AA-cell, C-cell, D-cell, 6-volt, and 9-volt; cellular telephone batteries and chargers; satellite phones; self-powered light sources; portable self-powered radios, two way radios, weather-band radios, and National Oceanic and Atmospheric Administration (NOAA) weather radios; gas or diesel fuel containers; portable generators; portable power banks; and storm shutter devices.

     1["Disaster preparedness pet-related supply" means an item commonly used for the care of domestic companion animals that may be used in preparation for or in response to a disaster, and shall include: pet beds; collapsible or travel-sized pet feeding bowls; cans or pouches of wet pet food; bags of dry pet food weighing 15 or fewer pounds; pet leashes, collars, and muzzles; pet training pads; pet litter pans and boxes; pet waste disposal bags; pet substrate and bedding; and portable pet kennels and travel crates.]1

     "Disaster preparedness safety supply" means a safety item that may be used in preparation for or in response to a disaster, and shall include: carbon monoxide detectors; smoke detectors and alarms; fire extinguishers; and first aid kits.

     1["Domestic companion animal" means any animal commonly referred to as a pet that was bought, bred, raised, or otherwise acquired, in accordance with local ordinances and State and federal law, for the primary purpose of providing companionship to the owner, rather than for business or agricultural purposes.  "Domestic companion animal" shall not include "domestic livestock" as defined in subsection c. of section 1 of P.L.1995, c.311 (C.4:22-16.1).

     "Winter weather preparedness general supply" means a general purpose item that may be used in preparation for or in response to adverse winter weather conditions, and shall include, but not be limited to: snow shovels; snow brushes; snow blowers; ice melt; rock salt; tire chains; tow chains; jumper cables; booster cables; and emergency flares.]1

 

     12.  The Director of the Division of Taxation in the Department of Treasury shall request the Streamlined Sales Tax Governing Board to consider adding additional definitions to the Streamlined Sales and Use Tax Agreement (SSUTA) for "disaster preparedness pet-related supplies" and "winter weather preparedness supplies."  The director shall submit the proposed definitions, in writing, to the Executive Director of the Streamlined Sales Tax Governing Board pursuant to Section 903 of the SSUTA and Rule 903.1 of the Streamlined Sales Tax Governing Board's Rules and Procedures.1

 

 

     1[2.] 3.1 Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the Director of the Division of Taxation in the Department of the Treasury may adopt, immediately upon filing with the Office of Administrative Law, such regulations as the director deems necessary to implement the provisions of P.L.    , c.    (C.        ) (pending before the Legislature as this bill) and to maintain compliance with the Streamlined Sales and Use Tax Agreement, which regulations shall be effective for a period not to exceed 180 days from the date of the filing.  The regulations may be amended, adopted, or readopted by the director as the director deems necessary in accordance with P.L.1968, c.410.

 

     1[3. ] 4.1 This act shall take effect immediately and shall apply to retail sales made during annual exclusion periods occurring at least 1[30] 601 days following the date of enactment.

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