Bill Text: NJ A4512 | 2014-2015 | Regular Session | Introduced
Bill Title: Delaware Bay Fishing Empowerment Act; requires DEP to pursue changes to certain fishing laws and regulations; provides tax exemptions for sales of noncommercial ships and boating and fishing-related goods and services in certain counties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-06-11 - Introduced, Referred to Assembly Commerce and Economic Development Committee [A4512 Detail]
Download: New_Jersey-2014-A4512-Introduced.html
Sponsored by:
Assemblyman SAMUEL L. FIOCCHI
District 1 (Atlantic, Cape May and Cumberland)
SYNOPSIS
Delaware Bay Fishing Empowerment Act; requires DEP to pursue changes to certain fishing laws and regulations; provides tax exemptions for sales of noncommercial ships and boating and fishing-related goods and services in certain counties.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning certain commercial and recreational fishing laws, rules and regulations, and policies and procedures, providing tax exemptions for sales of noncommercial ships and certain other boating and fishing-related goods and services in certain counties, and designated as the Delaware Bay Fishing Empowerment Act, supplementing Title 13 of the Revised Statutes, P.L.1966, c.30 (C.54:32B-1 et seq.), and P.L.1983, c.303 (C.52:27H-60 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. The Commissioner of Environmental Protection shall, within 180 days after the effective date of this act and from time to time thereafter, as shall be determined to be necessary and appropriate by the commissioner, conduct a review of the State and federal laws, rules and regulations, and policies and procedures that govern commercial and recreational fishing within the tidal waters of Delaware Bay.
b. The commissioner shall, within 60 days after the date a review conducted pursuant to subsection a. of this section is completed, prepare a report regarding the review. The report shall, at a minimum, detail the approach utilized by the commissioner to conduct the review, identify any deficiencies in State and federal laws, rules and regulations, and policies and procedures that hinder the growth and development of New Jersey businesses engaged in commercial fishing within the tidal waters of Delaware Bay or that make existing conditions more favorable to engage in recreational fishing within the tidal waters of Delaware Bay from a location in the State of Delaware rather than a location in this State, and recommend a course of action to correct any deficiencies identified by the commissioner. The report shall be submitted to the Governor and the Legislature, pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1 et seq.), and shall be made available to the public in electronic form online through a link prominently displayed on the homepage of the Department of Environmental Protection's Internet website.
c. The commissioner shall, within 60 days after the date a report prepared pursuant to subsection b. of this section is completed, take all steps determined to be necessary and appropriate by the commissioner to pursue the course of action recommended by the report, including:
(1) changing any State policies and procedures, and proposing changes to any State rules and regulations, necessary and appropriate to facilitate the growth and development of New Jersey businesses engaged in commercial fishing within the tidal waters of Delaware Bay and to make existing conditions more favorable to engage in recreational fishing within the tidal waters of Delaware Bay from a location in this State;
(2) recommending to the Legislature changes to any State laws necessary and appropriate to facilitate the growth and development of New Jersey businesses engaged in commercial fishing within the tidal waters of Delaware Bay and to make existing conditions more favorable to engage in recreational fishing within the tidal waters of Delaware Bay from a location in this State; and
(3) petitioning the President and the Congress of the United States and any appropriate federal departments and agencies to change any federal laws, rules and regulations, and policies and procedures necessary and appropriate to facilitate the growth and development of New Jersey businesses engaged in commercial fishing within the tidal waters of Delaware Bay and to make existing conditions more favorable to engage in recreational fishing within the tidal waters of Delaware Bay from a location in this State
2. a. Receipts from retail sales of noncommercial ships, trailers used to tow noncommercial ships, racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport, and repair and replacement parts for those noncommercial ships, trailers, and racks and other similar mounting devices that are made by a seller from a place of business that is located in a county bordering the tidal waters of Delaware Bay, and that is regularly operated by the seller for purposes of making retail sales at which noncommercial ships, trailers, racks and other similar mounting devices, or repair and replacement parts are regularly exhibited and offered for retail sale and which is not used primarily for the purpose of catalogue or mail order sales, are exempt to the extent of 50% of the tax that is due and otherwise required to be paid pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), after any other exemption allowed by law has been applied.
b. The exemption provided by subsection a. of this section shall apply unless a seller advises the director in writing that it intends to collect the tax at the full rate imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
c. As used in this section:
"Noncommercial ship" means a ship, barge, vessel, or other boat or structure adapted to navigation or movement from place to place, upon the ocean, lakes, rivers, or artificial waterways, either by its own power or otherwise, that is not eligible for the exemption granted pursuant to section 24 of P.L.1980, c.105 (C.54:32B-8.12).
3. a. Receipts from charges for maintaining, servicing, or repairing noncommercial ships, trailers used to tow noncommercial ships, and racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport, and from charges for installing a repair or replacement part for those noncommercial ships, trailers, and racks and other similar mounting devices, that are rendered by a seller from a place of business that is located in a county bordering the tidal waters of Delaware Bay, and that is regularly operated by the seller for purposes of rendering services at which maintenance, service, repair, or installation services are regularly performed, are exempt to the extent of 50% of the tax that is due and otherwise required to be paid pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), after any other exemption allowed by law has been applied.
b. The exemption provided by subsection a. of this section shall apply unless a seller advises the director in writing that it intends to collect the tax at the full rate imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
c. As used in this section:
"Noncommercial ship" means a ship, barge, vessel, or other boat or structure adapted to navigation or movement from place to place, upon the ocean, lakes, rivers, or artificial waterways, either by its own power or otherwise, that is not eligible for the exemption granted pursuant to section 24 of P.L.1980, c.105 (C.54:32B-8.12).
4. a. Receipts from charges for storing, and for the furnishing of space for storage of, noncommercial ships and trailers used to tow noncommercial ships in a boathouse, warehouse, or other similar space made available for storage on land on a seasonal or other contractual basis for a term of at least 30 consecutive days, and from charges for any services necessary to prepare a noncommercial ship or a trailer used to tow noncommercial ships for storage in a boathouse, warehouse, or other similar space made available for storage on land on a seasonal or other contractual basis for a term of at least 30 consecutive days, that are rendered by a seller from a place of business that is located in a county bordering the tidal waters of Delaware Bay, and that is regularly operated by the seller for purposes of rendering services at which storage services, the service of furnishing space for storage, or services necessary to prepare a noncommercial ship or trailer for storage are regularly performed, are exempt to the extent of 50% of the tax that is due and otherwise required to be paid pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), after any other exemption allowed by law has been applied.
b. The exemption provided by subsection a. of this section shall apply unless a seller advises the director in writing that it intends to collect the tax at the full rate imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
c. As used in this section:
"Noncommercial ship" means a ship, barge, vessel, or other boat or structure adapted to navigation or movement from place to place, upon the ocean, lakes, rivers, or artificial waterways, either by its own power or otherwise, that is not eligible for the exemption granted pursuant to section 24 of P.L.1980, c.105 (C.54:32B-8.12).
5. a. Receipts from retail sales of recreational fishing equipment, recreational fishing supplies and accessories, and recreational fishing tackle that are made by a seller from a place of business that is located in a county bordering the tidal waters of Delaware Bay, and that is regularly operated by the seller for purposes of making retail sales at which recreational fishing equipment, recreational fishing supplies and accessories, or recreational fishing tackle are regularly exhibited and offered for sale and which is not used primarily for the purpose of catalogue or mail order sales, are exempt to the extent of 50% of the tax that is due and otherwise required to be paid pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), after any other exemption allowed by law has been applied.
b. The exemption provided by subsection a. of this section shall apply unless a seller advises the director in writing that it intends to collect the tax at the full rate imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
c. As used in this section:
"Recreational fishing equipment" means items of tangible personal property designed and used for wear by individuals in conjunction with the taking of any species of freshwater or saltwater fish for sport or other recreational purposes by any means or method permitted by law. Recreational fishing equipment includes: fishing boots and gaiters; fishing gloves; fishing goggles and glasses; fishing waders; fishing vests; and packs and other bags designed and used in conjunction with taking fish for sport or other recreational purposes.
"Recreational fishing supplies and accessories" means incidental items of tangible personal property designed and used by individuals in conjunction with the taking of any species of freshwater or saltwater fish for sport or other recreational purposes by any means or method permitted by law. Recreational fishing supplies and accessories includes: fishing grips, pliers, and other hook-removing devices; fishing pole and rod holders; fishing scales and other electronic or mechanical fish-weighing devices; bait buckets, aerators, and pumps designed and used in conjunction with taking fish for sport or other recreational purposes; electronic fish finders and other fish-finding devices designed and used in conjunction with taking fish for sport or other recreational purposes; filet knives and other knives designed and used in conjunction with taking fish for sport or other recreational purposes; and tackle bags and boxes designed and used in conjunction with taking fish for sport or other recreational purposes.
"Recreational fishing tackle" means items of tangible personal property designed and used by individuals for the taking of any species of freshwater or saltwater fish for sport or other recreational purposes by any means or method permitted by law. Recreational fishing tackle includes: fishing bait, including live, natural, and artificial bait; fishing bows, arrows, and shafts; fishing hooks, tips, and points; fishing lures; fishing poles and rods; fishing reels; fishing spears, spearguns, and slings; fishing string, line, and handline; and landing nets, casting nets, and seines designed and used for taking fish for sport or other recreational purposes.
6. a. Notwithstanding the provisions of section 21 of P.L.1983, c.303 (C.52:27H-80) to the contrary, receipts from retail sales of noncommercial ships, trailers used to tow noncommercial ships, racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport, repair and replacement parts for those noncommercial ships, trailers, racks and other similar mounting devices, recreational fishing equipment, recreational fishing supplies and accessories, and recreational fishing tackle that are made by a certified seller from a place of business owned or leased and regularly operated by the seller for the purpose of making retail sales, and located in a designated enterprise zone established pursuant to the "New Jersey Urban Enterprise Zones Act," P.L.1983, c.303 (C.52:27H-60 et al.), or a UEZ-impacted business district established pursuant to section 3 of P.L.2001, c.347 (C.52:27H-66.2), that is in a county bordering the tidal waters of Delaware Bay, are exempt from the tax imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. As used in this section:
"Noncommercial ship" means "noncommercial ship" as that term is defined by subsection c. of section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill).
"Recreational fishing equipment" means "recreational fishing equipment" as that term is defined by subsection c. of section 5 of P.L. , c. (C. ) (pending before the Legislature as this bill).
"Recreational fishing supplies and accessories" means "recreational fishing supplies and accessories" as that term is defined by subsection c. of section 5 of P.L. , c. (C. ) (pending before the Legislature as this bill).
"Recreational fishing tackle" means "recreational fishing tackle" as that term is defined by subsection c. of section 5 of P.L. , c. (C. ) (pending before the Legislature as this bill).
7. a. Notwithstanding the provisions of section 1 of P.L.1993, c.373 (C.54:32B-8.45) to the contrary, receipts from retail sales of noncommercial ships, trailers used to tow noncommercial ships, racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport, repair and replacement parts for those noncommercial ships, trailers, racks and other similar mounting devices, recreational fishing equipment, recreational fishing supplies and accessories, and recreational fishing tackle that are made by a seller from a place of business regularly operated by the seller for the purpose of making retail sales at which items are regularly exhibited and offered for retail sale and which is not utilized primarily for the purpose of catalogue or mail order sales, in which county is situated an entrance to an interstate bridge or tunnel connecting New Jersey with a state that does not impose a retail sales and use tax or imposes a retail sales and use tax at a rate at least five percentage points lower than the rate in this State, are exempt from the tax imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. As used in this section:
"Noncommercial ship" means "noncommercial ship" as that term is defined by subsection c. of section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill).
"Recreational fishing equipment" means "recreational fishing equipment" as that term is defined by subsection c. of section 5 of P.L. , c. (C. ) (pending before the Legislature as this bill).
"Recreational fishing supplies and accessories" means "recreational fishing supplies and accessories" as that term is defined by subsection c. of section 5 of P.L. , c. (C. ) (pending before the Legislature as this bill).
"Recreational fishing tackle" means "recreational fishing tackle" as that term is defined by subsection c. of section 5 of P.L. , c. (C. ) (pending before the Legislature as this bill).
8. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the Director of the Division of Taxation in the Department of the Treasury may adopt immediately upon filing with the Office of Administrative Law rules and regulations necessary to effectuate the purposes of sections 2 through 7 and section 9 of this act, which rules and regulations shall be effective for a period not to exceed 360 days following the effective date of this act and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.).
9. Sections 2 through 7 of this act shall apply to receipts received from all sales made and charges for services rendered on or after the first day of the second month next following the effective date of this act. If the sale of any property or the charge for any service eligible for an exemption pursuant to sections 2 through 7 of this act is made prior to the first day of the second month next following the effective date of this act but the property so sold is delivered or the service so charged is rendered on or after the first day of the second month next following the effective date of this act, the tax shall be computed and paid at the rate that would be computed and paid on an eligible sale or an eligible charge for a service that is made or rendered on or after the first day of the second month next following the effective date of this act. If a service contract or maintenance agreement in effect on the last day of the first month next following the effective date of this act covers any period beginning prior to the first day of the second month next following the effective date of this act and ending on or after the first day of the second month next following the effective date of this act, the receipts from such agreement are subject to tax at the rate applicable to each period as set forth hereinabove and shall be apportioned on the basis of the ratio of the number of days falling within each of the said periods to the total number of days covered thereby.
10. This act shall take effect immediately.
STATEMENT
This bill, designated as the Delaware Bay Fishing Empowerment Act, requires the Commissioner of Environmental Protection to pursue changes to certain commercial and recreational fishing laws, rules and regulations, and policies and procedures, and provides a partial or full sales and use tax exemption for sales of noncommercial ships and certain other boating and fishing-related goods and services in counties bordering Delaware Bay (i.e. Salem County, Cumberland County, and Cape May County). The purpose of the bill is to empower New Jersey's commercial fishing businesses and recreational fishing enthusiasts in communities surrounding Delaware Bay by providing a means to reform existing State and federal laws, rules and regulations, and policies and procedures that hinder the growth of their businesses or make it more favorable to fish from another location in the State of Delaware, and by providing tax breaks for sales of goods and services typically used for recreational fishing in the bay.
The bill requires the commissioner to conduct a review of the State and federal laws, rules and regulations, and policies and procedures that govern commercial and recreational fishing within Delaware Bay. Upon completion of the review, the bill directs the commissioner to prepare a report detailing the approach utilized to conduct the review, identifying any deficiencies in State and federal laws, rules and regulations, and policies and procedures that hinder the growth and development of New Jersey businesses engaged in commercial fishing or that make existing conditions more favorable to engage in recreational fishing within the tidal waters of Delaware Bay from a location in the State of Delaware rather than a location in this State, and recommend a course of action to correct any deficiencies identified by the review.
The bill requires the commissioner to take all steps necessary to pursue the course of action recommended by the report. The bill requires the commissioner to change any State policies and procedures, propose changes to any State rules and regulations, recommend to the Legislature changes to any State laws, and petition the President and Congress and any appropriate federal departments and agencies to change any federal laws, rules and regulations, and policies and procedures necessary to facilitate the growth and development of New Jersey businesses engaged in commercial fishing within the tidal waters of Delaware Bay and to make existing conditions more favorable to engage in recreational fishing within the tidal waters of Delaware Bay from a location in this State.
In addition, the bill establishes a partial sales and use tax exemption for sales of noncommercial ships and sales of certain other boating and fishing-related goods and services. The partial exemption will reduce by 50% the sales and use tax that is due and required to be paid on sales of noncommercial ships (such as motorboats, sailboats, and other powered or unpowered watercraft that are not eligible for the exemption granted for commercial ships and vessels under section 24 of P.L.1980, c.105 (C.54:32B-8.12)), and sales of certain other boating and fishing-related goods and services, including:
-- sales of trailers used to tow noncommercial ships,
-- sales of racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport,
-- sales of repair and replacement parts for noncommercial ships, trailers used to tow noncommercial ships, and racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport,
-- charges for maintaining, servicing, or repairing noncommercial ships, trailers used to tow noncommercial ships, and racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport,
-- charges for installing a repair or replacement part for noncommercial ships, trailers used to tow noncommercial ships, and racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport;
-- charges for storing, or for furnishing space for the storage, of noncommercial ships and trailers used to tow noncommercial ships in a boathouse, warehouse, or other similar space made available for storage on land on a seasonal or other contractual basis for a term of at least 30 consecutive days;
-- charges for any services necessary to prepare noncommercial ships and trailers used to tow noncommercial ships for storage in a boathouse, warehouse, or other similar space made available for storage on land on a seasonal or other contractual basis for a term of at least 30 consecutive days; and
-- sales of recreational fishing equipment, recreational fishing supplies and accessories, and recreational fishing tackle.
The bill requires sales of these goods and services to be made by sellers from certain places of business in Salem County, Cumberland County, or Cape May County for the partial exemption to apply. The bill provides that sales of noncommercial ships and sales of other boating or fishing-related goods and services must be made or rendered by a seller from a place of business that is located in a county bordering the tidal waters of Delaware Bay, and that is operated by the seller for purposes of making sales or rendering services at which eligible goods or services are offered for sale and which (in the case of businesses selling eligible goods) is not used primarily for mail order sales.
The bill also establishes a full exemption for sales of noncommercial ships and sales of certain other boating and fishing-related goods and services within the three counties bordering Delaware Bay that are eligible for preferential tax treatment under existing programs and benefits. Under the bill, sales of noncommercial ships, trailers used to tow noncommercial ships, racks and other similar mounting devices used to secure noncommercial ships to motor vehicles for transport, repair and replacement parts for those noncommercial ships, trailers, racks and other similar mounting devices, recreational fishing equipment, recreational fishing supplies and accessories, and recreational fishing tackle that are made by eligible sellers in Salem County or by certified businesses within a Urban Enterprise Zone that are already permitted to charge and collect tax at a reduced rate are 100% exempt from the sales and use tax, so as to maintain the current tax advantages enjoyed by those businesses.
The bill authorizes the Director of the Division of Taxation in the Department of the Treasury to adopt rules and regulations necessary to effectuate the partial and full exemptions provided by the bill, and allows for the immediate filing of those rules and regulations with the Office of Administrative Law, effective for a period not to exceed 360 days following the bill's effective date.
The bill takes effect immediately, but provides for the partial and full exemptions to apply to sales made and services rendered on or after the first day of the second month next following the effective date of the bill.
