STATE OF NEW JERSEY
221st LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION
Sponsored by:
Senator ANTHONY M. BUCCO
District 25 (Morris and Passaic)
SYNOPSIS
Exempts sale of recreational safety helmets from sales and use tax.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act providing an exemption from the sales and use tax for sales of recreational safety helmets, 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 recreational safety helmets are exempt from 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, “recreational safety helmet” means any helmet or other protective headgear that: (1) meets the standards prescribed by or pursuant to the laws or regulations requiring operators of bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters, roller skates, and skateboards to wear helmets or headgear; or (2) is designed by a manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, snowmobile, or similar means of transport over snow-covered terrain.
2. This act shall take effect immediately and apply to sales made on or after the first day of the third month following enactment.
STATEMENT
This bill allows an exemption from the sales and use tax for sales of recreational safety helmets. The bill defines recreational safety helmets as any helmet or other protective headgear that:
(1) meets the standards prescribed by or pursuant to the laws or regulations requiring operators of bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters, roller skates, and skateboards to wear helmets or headgear; or
(2) is designed by a manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, snowmobile, or similar means of transport over snow-covered terrain.