Bill Text: NJ S2985 | 2022-2023 | Regular Session | Introduced


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

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2022-09-22 - Introduced in the Senate, Referred to Senate Environment and Energy Committee [S2985 Detail]

Download: New_Jersey-2022-S2985-Introduced.html

SENATE, No. 2985

STATE OF NEW JERSEY

220th LEGISLATURE

 

INTRODUCED SEPTEMBER 22, 2022

 


 

Sponsored by:

Senator  JAMES BEACH

District 6 (Burlington and Camden)

 

 

 

 

SYNOPSIS

     Exempts sales of reusable bags from sales and use tax.

 

CURRENT VERSION OF TEXT

     As introduced.

  


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.

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