ASSEMBLY, No. 5555

STATE OF NEW JERSEY

219th LEGISLATURE

INTRODUCED MAY 5, 2021

Sponsored by:

Assemblyman  ERIC HOUGHTALING

District 11 (Monmouth)

Assemblywoman  JOANN DOWNEY

District 11 (Monmouth)

Co-Sponsored by:

Assemblywoman Lopez

SYNOPSIS

     Provides sales and use tax exemption for retail sales of certain plant species and seeds.

CURRENT VERSION OF TEXT

     As introduced.

An Act providing a sales and use tax exemption for retail sales of certain plant species and seeds 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 the retail sale of qualified native plant species and native plant seeds, that do not exceed $100, are exempt from the tax imposed under the “Sales and Use Tax Act,” P.L.1966, c.30 (C.54:32B-3).

     b.    As used in this section, “qualified native plant species” means any plant identified by the Department of Environmental Protection pursuant to P.L.2017, c.41 (C.27:7-42.1 et al.) and “native plant seeds” means the seeds from any plant identified by the Department of Environmental Protection pursuant to P.L.2017, c.41 (C.27:7-42.1 et al.).

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

STATEMENT

     This bill would provide a sales and use tax exemption for the retail purchase of plant species and seeds native to New Jersey that do not exceed $100.  The definition of qualified native plant is drawn from a list of native plants the Department of Environmental Protection is required to create for use by the Department of Transportation when planting vegetation.  The bill’s provisions would apply to receipts received from retail sales made on or after the first day of the fourth month following the enactment of the bill.

     By creating a sales and use tax exemption for the purchase of qualified native plant species and native plant seeds, this bill incentivizes consumers to purchase these species and seeds instead of non-native alternatives.  Native plants require less maintenance than other species and save the State water and energy resources.  Furthermore, native animals rely upon native plant species for habitat, food, and soil health, and encouraging the cultivation of these plant species rebuilds critical habitat for creatures under threat.  Native plants and wildflowers create biodiversity, improve scenic value, preserve wildlife habitats, prevent soil erosion, and provide other environmental benefits to the State, and so the State should incentivize citizens to purchase these plants and seeds for cultivation above other, non-native species.