Sponsored by:
Assemblyman VINCENT MAZZEO
District 2 (Atlantic)
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
Assemblyman ROY FREIMAN
District 16 (Hunterdon, Mercer, Middlesex and Somerset)
Co-Sponsored by:
Assemblyman Moen
SYNOPSIS
Excludes sanitizing products from sales tax for remainder of COVID-19 public health emergency.
CURRENT VERSION OF TEXT
As introduced.
An Act excluding sanitizing products from sales tax for the remainder of the COVID-19 public health emergency.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Notwithstanding the provisions of the “Sales and Use Tax Act,” P.L.1966, c.30 (C.54:32B-1 et seq.) to the contrary, receipts from every retail sale of products intended to sanitize a person’s skin, household, automobile, working space, or other space in which a person is likely to be present, and which is sold for use to mitigate the spread of COVID-19, are exempt from the sales and use tax for the duration of the exclusion period.
As used in this section, “exclusion period” means the period of time beginning with the effective date of this act and ending when the Governor declares that the public health emergency due to COVID-19 declared in Executive Order No. 103 of 2020 is no longer in effect.
2. The Director of the Division of Taxation in the Department of the Treasury may adopt rules and regulations necessary to implement this act.
3. This act shall take effect seven days following enactment.
STATEMENT
This bill excludes sanitizing products from sales tax for the remainder of the COVID-19 public health emergency.
The products must be for use to sanitize a person’s skin, household, automobile, working space, or other space in which a person is likely to be present, and the products must be sold for use to mitigate the spread of COVID-19.
The exclusion will first apply seven days following enactment.