SENATE, No. 1026

STATE OF NEW JERSEY

218th LEGISLATURE

 

INTRODUCED JANUARY 22, 2018

 


 

Sponsored by:

Senator  ANTHONY R. BUCCO

District 25 (Morris and Somerset)

 

 

 

 

SYNOPSIS

     Exempts sale of recreational safety helmets from sales and use tax.

 

CURRENT VERSION OF TEXT

     As introduced.

  


An Act providing an exemption from the sales and use tax for sales of recreational safety helmets, 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 recreational safety helmets are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).

     b.    As used in this section, "recreational safety helmet" means any helmet or other protective headgear that (1) meets the standards prescribed by or pursuant to the laws requiring operators of bicycles, motorcycles, motorized bicycles, roller skates, and skateboards to wear such helmets or headgear; (2) is designed by the manufacturer to be worn while engaged in the activity of downhill skiing or the operation of a toboggan, sled, snowboard, or similar means of transport over snow-covered terrain; and (3) is designed by the manufacturer to be worn while engaged in a sport activity including, but not limited to, football, hockey and baseball.  “Recreational safety helmet” also shall include equestrian protective helmets.

 

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

 

 

STATEMENT

 

     This bill allows an exemption from the sales and use tax for sales of recreational safety helmets.  As defined in the bill, recreational safety helmet includes helmets or protective headgear 1) worn by operators of bicycles, motorcycles, motorized bicycles, roller skates, and skateboards; 2) designed by the manufacturer to be worn while engaged in downhill skiing or the operation of a toboggan, sled, snowboard, or similar means of transport over snow-covered terrain; and (3) designed by the manufacturer to be worn while engaged in a sport activity, including but not limited to football, hockey and baseball, and equestrian protective helmets.