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NJ S3580

Bill

Status

Introduced

9/19/2024

Primary Sponsor

Carmen Amato

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Origin

Senate

2024-2025 Regular Session

AI Summary

  • Reinstates an annual "back-to-school" sales tax holiday during the 10-day period ending on Labor Day (first Monday in September), which was previously repealed by P.L.2024, c.19

  • Exempts from sales tax computers under $3,000, school computer supplies under $1,000, school supplies, school art supplies, school instructional materials, and sport or recreational equipment when purchased by individuals for non-business use

  • School supplies covered include binders, calculators, notebooks, pens, pencils, scissors, lunch boxes, book bags, and similar items commonly used by students

  • Sport or recreational equipment includes athletic shoes with cleats, protective gear (gloves, guards, pads), skates, ski boots, life preservers, and wetsuits

  • Takes effect immediately and applies to annual exemption periods occurring at least 30 days after enactment

Legislative Description

Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school art supplies, school instructional materials, and sport recreation equipment.

Education

Last Action

Introduced in the Senate, Referred to Senate Education Committee

9/19/2024

Committee Referrals

Education9/19/2024

Full Bill Text

No bill text available