ASSEMBLY, No. 2873

STATE OF NEW JERSEY

INTRODUCED MAY 1, 1997

By Assemblymen ROCCO and BLEE

An Act providing an exemption for certain computer purchases under the sales and use tax, supplementing P.L.1966, c.30.

    Be It Enacted by the Senate and General Assembly of the State of New Jersey:

    1. Receipts from sales of a computer for home use, personal computer, laptop computer, auxiliary hardware, and educational software to a New Jersey public or private school teacher or teaching staff member for use within the State, are exempt from the tax imposed under the "Sales and Use Tax Act," pursuant to such rules and regulations and upon forms as shall be prescribed by the director, in consultation with the Commissioner of Education.

    2. This act shall take effect immediately but remain inoperative until the first day of the third month following enactment.

STATEMENT

    This bill would provide New Jersey public and private school teachers and teaching staff members a sales tax exemption for the purchase of a home computer, personal computer, laptop computer, auxiliary hardware, and educational software. The eligible teachers and teaching staff members must be from public and private schools in the State and the purchase must be used in the State.

    The stores will maintain a record of the exempt sales on forms prescribed by the Director of the Division of Taxation, in consultation with the Commissioner of Education. Educators should have all the advantages a computer can offer as a teaching tool.

Provides New Jersey teachers a sales tax exemption for computer and related purchases.