Budget & Taxes (Sales Tax)

in committee · New Jersey · General Assembly Jun 18, 2026

A 5293: Exempts repair and maintenance of residential septic systems from sales and use tax.

This bill proposes to remove sales and use taxes on the repair and maintenance of residential septic systems in New Jersey. Currently, services related to maintaining personal property are generally subject to state tax, but this legislation would create a specific exemption for septic system work. The change would directly benefit homeowners and contractors who perform these essential repairs, reducing the cost of keeping these systems functional. By amending existing tax statutes, the bill clarifies that septic services are no longer taxable, distinguishing them from other maintenance tasks like heating system repairs which remain taxed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting septic system repairs from sales tax, directly reducing costs for homeowners and contractors.90% confidence

Sub-Topics Sales Tax

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in committee · New Jersey · Senate Jun 4, 2026

S 4410: Allows gross income tax deduction for sales and use tax and societal benefits charges paid on electric and gas utility bills.

This bill allows New Jersey taxpayers to deduct sales and use taxes and societal benefits charges paid on their electric and gas utility bills from their gross income. The primary change applies specifically to taxes associated with utility service provided to a taxpayer's principal residence. By permitting this deduction, the legislation aims to reduce the taxable income for individuals who pay these specific utility-related fees. The bill amends existing state statutes to formalize this new tax treatment without altering how utility companies collect or report these charges.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by allowing deductions for utility taxes, reducing taxable income for residents.90% confidence ✓ EnergySupports EnergyBill reduces utility costs for consumers by allowing tax deductions, aligning with the indicator to protect utility consumers.75% confidence

Sub-Topics Income Tax Sales Tax

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in committee · New Jersey · General Assembly Jun 8, 2026

A 5230: Allows gross income tax deduction for sales and use tax and societal benefits charges paid on electric and gas utility bills.

This bill allows New Jersey taxpayers to deduct sales and use taxes and societal benefits charges paid on their electricity and natural gas bills for their primary homes from their gross income. The legislation directly affects individuals who pay utility taxes and aims to reduce their overall state income tax liability by treating these specific utility costs as deductible expenses. By amending existing tax statutes, the bill creates a new section that explicitly permits this deduction for the taxable year in which the taxes are paid. This change does not alter how utility companies charge for services or how taxes are collected, but rather provides a financial benefit to homeowners through the state tax code.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by allowing deductions for utility taxes, reducing overall state income tax liability for taxpayers.95% confidence

Sub-Topics Income Tax Sales Tax

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in committee · New Jersey · Senate May 28, 2026

S 4353: Authorizes Secretary of Agriculture to declare agricultural emergency; establishes sales tax holiday on sale of fertilizer during agricultural emergency.

This New Jersey bill allows the Secretary of Agriculture to declare an agricultural emergency for up to six months when factors like rising fertilizer costs impact the state. During such an emergency, the sale of fertilizer would be temporarily exempt from state sales tax to help reduce costs for farmers and gardeners. The Secretary has the authority to set the specific criteria for declaring an emergency and can limit the tax break to certain areas if needed. Additionally, the bill directs the Division of Taxation to create rules for implementing this tax exemption while ensuring compliance with federal tax agreements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax relief on fertilizer to reduce costs for farmers and gardeners during an agricultural emergency.85% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New Jersey · General Assembly May 7, 2026

A 4974: Provides 10-year sales and use tax exemption for sales of materials, supplies, and services for certain energy infrastructure projects.

This bill proposes a ten-year exemption from sales and use taxes for materials, supplies, and services used exclusively in specific energy infrastructure projects in New Jersey. The exemption directly benefits contractors, subcontractors, and repairmen working on new energy generation facilities or major improvements to existing ones, including the construction of new energy storage systems. By removing the tax burden on these purchases, the legislation aims to lower costs for building or upgrading power generation and storage capabilities. The tax relief would apply starting the year after the bill is enacted and would remain in effect for a decade.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides a 10-year sales tax exemption for energy infrastructure projects, reducing costs and promoting fiscal efficiency in state spending.85% confidence ✓ EnergySupports EnergyBill provides tax exemptions for energy infrastructure projects, directly lowering costs and promoting investment in energy systems.95% confidence

Sub-Topics Sales Tax Tax Incentives Energy Storage

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in committee · New Jersey · Senate May 11, 2026

S 4175: Provides sales and use tax exemption for certain purchases made by certain common interest communities in UEZ.

This bill expands a sales and use tax exemption in New Jersey's urban enterprise zones to include large common interest communities. It directly affects condominiums, homeowner associations, and similar organizations with at least 1,000 units that own or control shared areas. Under the new provision, these communities can purchase up to $300,000 worth of materials, supplies, and services annually for building or maintaining their properties without paying sales tax, an increase from the previous $100,000 limit. The law applies to purchases made by the community itself or by contractors hired to perform improvements on the real property.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides sales tax exemption for large common interest communities, reducing their costs and promoting fiscal relief.90% confidence ✓ HousingSupports HousingBill provides tax exemptions for large housing communities to fund building and maintenance, strengthening housing infrastructure.85% confidence

Sub-Topics Sales Tax Tax Incentives Homeownership

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in committee · New Jersey · General Assembly May 7, 2026

A 4963: Authorizes Secretary of Agriculture to declare agricultural emergency; establishes sales tax holiday on sale of fertilizer during agricultural emergency.

This bill authorizes New Jersey's Secretary of Agriculture to declare an agricultural emergency for up to six months if events like rising fertilizer costs impact farming. During such an emergency, the state would temporarily suspend sales taxes on the retail purchase of fertilizer to help reduce costs for farmers and gardeners. The Secretary has the power to set the specific criteria for declaring an emergency, limit the relief to certain areas of the state, and end the emergency when conditions improve. Additionally, the bill allows tax officials to create necessary rules quickly to implement this tax break while staying compliant with federal agreements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax relief on fertilizer to reduce costs for farmers and gardeners, directly supporting fiscal assistance.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New Jersey · Senate May 11, 2026

S 4148: Establishes maximum THC potency of cannabis items and imposes excise tax of moderate and high potency cannabis items.

This bill establishes maximum THC potency limits for cannabis products and introduces an excise tax on moderate and high potency items in New Jersey. It directly affects cannabis businesses by requiring them to adhere to these new potency standards and pay the additional tax. The legislation also mandates that the state commission create rules to enforce these limits and collect the tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill introduces an excise tax on high-potency cannabis, generating revenue for the state budget and enhancing fiscal management.85% confidence

Sub-Topics Sales Tax

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in committee · New Jersey · Senate Mar 19, 2026

S 3962: Exempts purchases of natural gas and electricity for residential customers from sales and use tax.

This bill exempts residential purchases of natural gas and electricity from New Jersey's state sales and use tax. It requires public utilities to deduct the sales tax amount from monthly customer bills, effectively removing the tax from residential energy costs. The legislation applies only to retail sales for residential use and does not affect commercial or industrial customers. The Director of the Division of Taxation must work with the Board of Public Utilities to create rules implementing these changes. The bill takes effect immediately upon introduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for residential energy costs, reducing financial burden on households and promoting fiscal relief for consumers.90% confidence ✓ EnergySupports EnergyBill exempts residential energy purchases from sales tax, reducing costs for consumers and protecting utility customers.90% confidence

Sub-Topics Sales Tax Oil & Gas

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in committee · New Jersey · Senate Mar 12, 2026

S 3899: Establishes Children's Health Promotion Fund.

This bill creates a new Children's Health Promotion Fund in New Jersey to support healthy eating and lifestyle programs for low-income children. The fund will collect money from existing state taxes and distribute it to the Department of Health for programs that improve access to healthy foods, educate families on nutrition and physical activity, and raise public awareness about healthy living. The bill also amends existing tax laws to clarify what services are subject to sales tax, including tanning, massage, tattooing, and various retail and service transactions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a Children's Health Promotion Fund using existing state taxes to support healthy eating and lifestyle programs for low-income children, increasing funding for public health services.85% confidence

Sub-Topics Sales Tax

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