ASSEMBLY ENVIRONMENT, SCIENCE AND TECHNOLOGY COMMITTEE

STATEMENT TO

ASSEMBLY COMMITTEE SUBSTITUTE FOR

ASSEMBLY, Nos. 825 and 1929

STATE OF NEW JERSEY

DATED: MARCH 20, 1997

      The Assembly Environment, Science and Technology Committee favorably reports an Assembly Committee Substitute for Assembly Bill No. 825 and Assembly Bill No. 1929.

      The committee substitute exempts sales of motor vehicles certified to meet the ultra low emissions vehicle standards or the super ultra low emissions vehicle standards, as established by the California Air Resources Board in Title 13 of the California Code of Regulations, or as established by the United States Environmental Protection Agency, from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).