ASSEMBLY EDUCATION COMMITTEE

STATEMENT TO

ASSEMBLY, No. 2873

STATE OF NEW JERSEY

DATED: DECEMBER 11, 1997

      The Assembly Education Committee favorably reports Assembly Bill No. 2873.

      This bill provides a sales tax exemption to teachers and teaching staff members of pubic and private schools on the purchase of a home computer, personal computer, laptop computer, auxiliary hardware, and educational software. To be eligible for the exemption, the teacher or teaching staff member must be employed in a school located within the State and the purchased items must be used within the State. The implementation of the exemption will be pursuant to rules and regulations promulgated by the Director of the Division of Taxation in consultation with the Commissioner of Education.