Bill Text: NJ S1182 | 2012-2013 | Regular Session | Introduced

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Bill Title: Exempts certain New Jersey teachers' purchase of qualified teaching materials from sales and use tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-03-12 - Reviewed by the Sales Tax Review Commission recommend to not enact [S1182 Detail]

Download: New_Jersey-2012-S1182-Introduced.html

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SENATE, No. 1182

STATE OF NEW JERSEY

215th LEGISLATURE

 

INTRODUCED JANUARY 23, 2012

 

 

Sponsored by:

Senator  DIANE B. ALLEN

District 7 (Burlington)

 

 

 

 

SYNOPSIS

     Exempts certain New Jersey teachers' purchase of qualified teaching materials from sales and use tax.

 

CURRENT VERSION OF TEXT

     As introduced.

  

An Act providing an exemption under the sales and use tax for certain teachers purchasing teaching materials and 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 qualified teaching materials to a public or nonpublic school teacher or teaching staff member of preschool through grade 12 in New Jersey, are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), pursuant to such rules and regulations as may be prescribed by the director, in consultation with the Commissioner of Education.

     b.    For purposes of this section, "qualified teaching materials" means books, supplies, computer equipment, and other supplementary materials for use in the course of teaching or professional development.

     c.     Notwithstanding any provision of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the director, in consultation with the Commissioner of Education, may adopt immediately upon filing with the Office of Administrative Law such regulations as the director deems necessary to implement the provisions of this section, which regulations shall be effective for a period not to exceed 180 days following the date of enactment of this section and may thereafter be amended, adopted, or readopted by the director in consultation with the Commissioner of Education and in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.).

 

     2.    This act shall take effect immediately and apply to receipts from sales occurring on or after the first day of the third month following the date of enactment.

 

 

STATEMENT

 

     This bill provides New Jersey public and nonpublic school teachers and teaching staff members a sales tax exemption for the purchase of materials used in teaching or professional development. Qualified materials include but are not limited to books and computer equipment.  Teachers and teaching staff members from both public and private schools are eligible for the exemption.