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NJ A4702

Bill

Status

Passed

6/28/2024

Primary Sponsor

Eliana Marin

Click for details

Origin

General Assembly

2024-2025 Regular Session

AI Summary

  • Phases out the sales tax exemption for zero-emission vehicles: full exemption ends October 1, 2024, reduced rate of 3.3125% applies from October 1, 2024 through June 30, 2025, and standard sales tax rate applies to sales on or after July 1, 2025

  • Requires motor vehicle franchisors and franchisees to report annually to the Division of Taxation the number of zero-emission vehicles sold and sales tax amounts remitted

  • Repeals P.L.2022, c.21, which established the annual sales tax holiday for school supplies and sport or recreational equipment

  • Takes effect immediately upon approval (approved June 28, 2024)

Legislative Description

Phases out sales and use tax exemption on zero emission vehicles; repeals annual sales tax holiday for certain school supplies and sport or recreational equipment.

Bills and Joint Resolutions Signed by the Governor

Last Action

Approved P.L.2024, c.19.

6/28/2024

Committee Referrals

Budget6/26/2024

Full Bill Text

No bill text available