Bill Text: NJ S1275 | 2024-2025 | Regular Session | Introduced

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Bill Title: Exempts sales of reusable carryout bags from sales and use tax.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-01-09 - Introduced in the Senate, Referred to Senate Environment and Energy Committee [S1275 Detail]

Download: New_Jersey-2024-S1275-Introduced.html

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SENATE, No. 1275

STATE OF NEW JERSEY

221st LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION

 

 

Sponsored by:

Senator  JAMES BEACH

District 6 (Burlington and Camden)

 

Co-Sponsored by:

Senator Diegnan

 

 

 

 

SYNOPSIS

     Exempts sales of reusable bags from sales and use tax.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel.

  

An Act providing a sales and use tax exemption for sales of reusable bags 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 sales of reusable carryout bags are exempt from the 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, "reusable carryout bag" means a carryout bag that: (1) is made of polypropylene, PET nonwoven fabric, nylon, cloth, hemp product, or other machine washable fabric; (2) has stitched handles; and (3) is designed and manufactured for multiple reuse.

 

     2.    This act shall take effect immediately and shall apply to the receipts received from all sales made on or after the first day of the fourth month next following enactment.

 

 

STATEMENT

 

     This bill provides a sales and use tax exemption for sales of reusable carryout bags.  For purposes of the bill, a "reusable carryout bag" means a carryout bag that:

·        is made of polypropylene, PET nonwoven fabric, nylon, cloth, hemp product, or other machine washable fabric;

·        has stitched handles; and

·        is designed and manufactured for multiple reuse.