STATE OF NEW JERSEY
221st LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION
Sponsored by:
Assemblywoman AURA K. DUNN
District 25 (Morris and Passaic)
SYNOPSIS
Exempts sales of pet food purchased for pets from the sales and use tax.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act exempting from the sales and use tax sales of pet food 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. Receipts from sales of pet food for use or consumption by an individual’s pet are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
For the purposes of this section, “pet food” means any substance, including but not limited to feed, liquids, medicines, drugs, and vitamins, commercially prepared, marketed, sold, and intended for use or consumption by any domesticated animal normally kept in or near the household of the owner thereof.
2. This act shall take effect on the first day of the second calendar quarter next following enactment.
STATEMENT
This bill would exempt from taxation under the “Sales and Use Tax Act,” P.L.1966, c.30 (C.54:32B-1 et seq.), receipts from the sale of pet food.
Pets are valuable companions to persons of all ages and add significantly to the lives of their owners and family members. The annual cost of keeping a pet can be substantial in some instances. The provisions of this bill will help reduce that cost, and thereby encourage more people to keep pets and enjoy the companionship and benefits they provide.