Assemblywoman PAMELA R. LAMPITT
District 6 (Camden)
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
Assemblywoman MARY PAT ANGELINI
District 11 (Monmouth)
Provides sales and use tax exemption for sales of certain Energy Star labeled residential lighting and appliances.
CURRENT VERSION OF TEXT
An Act providing a sales and use tax exemption for sales of certain energy-efficient home lighting and appliances, 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 the following products sold for residential use are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) if the products bear the Energy Star label: compact fluorescent light bulbs, ceiling fans, clothes washers, dehumidifiers, dishwashers, refrigerators and freezers, residential light fixtures, room air conditioners, and room air cleaners.
b. For the purposes of this section, "Energy Star label" means the label granted to certain products that meet the energy efficiency criteria of the federal Environmental Protection Agency Energy Star program administered in collaboration with the federal Department of Energy and established pursuant to 42 U.S.C. s.6249a.
2. This act shall take effect immediately and apply to sales made on or after the first day of the third month following the date of enactment.
This bill provides a sales and use tax exemption for sales of energy-efficient light bulbs, light fixtures, and home appliances that bear the federal Energy Star label.
The federal Environmental Protection Agency (EPA) introduced Energy Star in 1992 to identify and promote energy-efficient products. In 1996, the EPA began collaboration with the federal Department of Energy for particular product categories. The Energy Star label is now on many categories of high-efficiency appliances.
To promote energy efficiency in a time of increasing energy costs, this bill provides a sales tax exemption for Energy Star-labeled compact fluorescent light bulbs and residential light fixtures, ceiling fans, clothes washers, dehumidifiers, dishwashers, refrigerators and freezers, room air conditioners, and room air cleaners. The bill exempts sales of these products if they are sold for residential use.