Bill Text: NJ S139 | 2010-2011 | Regular Session | Introduced
Bill Title: Exempts sale of recreational safety helmets from sales and use tax.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2010-03-24 - Reviewed by the Sales Tax Review Commission Recommend to not enact [S139 Detail]
Download: New_Jersey-2010-S139-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Senator ANTHONY R. BUCCO
District 25 (Morris)
Co-Sponsored by:
Senator Stack
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 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, "recreational safety helmet" means any helmet or other protective headgear that (1) meets the standards prescribed by or pursuant to the laws requiring operators of bicycles, motorcycles, motorized bicycles, roller skates, and skateboards to wear such helmets or headgear; (2) is designed by the manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, or similar means of transport over snow-covered terrain; and (3) is designed by the manufacturer to be worn while engaged in a sport activity including, but not limited to, football, hockey and baseball. "Recreational safety helmet" also shall include equestrian protective helmets.
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. As defined in the bill, recreational safety helmet includes helmets or protective headgear 1) worn by operators of bicycles, motorcycles, motorized bicycles, roller skates, and skateboards; 2) designed by the manufacturer to be worn while engaged in downhill skiing or the operation of a toboggan, sled, snowboard, or similar means of transport over snow-covered terrain; and (3) designed by the manufacturer to be worn while engaged in a sport activity, including but not limited to football, hockey and baseball, and equestrian protective helmets.
