SENATE, No. 1294

 

STATE OF NEW JERSEY

 

INTRODUCED JUNE 6, 1996

 

 

By Senators BENNETT and KOSCO

 

 

An Act providing a sales and use tax exemption for sales of certain children's car seats, supplementing P.L.1966, c.30.

 

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

 

    1. Receipts from the sales of child passenger restraint systems sold for installation in passenger motor vehicles, are exempt from the tax imposed under the "Sales and Use Tax Act," provided that the child passenger restraint system complies with the federal motor vehicle safety standards applicable at the time the system is sold.

 

    2. This act shall take effect on the first day of the third month following enactment.

 

 

STATEMENT

 

    This bill exempts sales of child passenger restraint systems sold for installation in passenger motor vehicles from the New Jersey sales and use tax. Automobile child safety seats are required by the State motor vehicle law any time a child under the age of 18 months is being transported in a passenger automobile, and are also required for the transport of children under the age of 5 years who cannot be secured by a rear seat safety belt.

 

 

                             

Exempts certain children's car seats from sales and use tax.