STATE OF NEW JERSEY
217th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2016 SESSION
Sponsored by:
Senator GERALD CARDINALE
District 39 (Bergen and Passaic)
SYNOPSIS
Excludes sale of and services associated with mausoleums, memorials, and vaults from sales and use tax.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act concerning sales and use tax on certain burial products and supplementing P.L.1966, c.30.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. Receipts from the manufacture, installation, sale, creation, inscription, provision or conveyance, in any form, of any mausoleum, memorial, or vault 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. For the purposes of this section, “mausoleum,” “memorial” and “vault” shall have the same meanings as set forth in section 2 of P.L.2003, c.261 (C.45:27-2).
2. This act shall take effect immediately.
STATEMENT
This bill excludes receipts from the manufacture, installation, sale, creation, inscription, provision or conveyance, in any form, of any mausoleum, memorial, or vault from the tax imposed under the "Sales and Use Tax Act."