Division of TaxationThe Sales and Use Tax Review Commission met on Wednesday, November 30, 2016, at 10 a.m. via a telephone conference call.
Commission members B. Stephan Finkel, Susan A. Feeney, Alan J. Preis, James Appleton, and Beth Schermerhorn participated in the call. In addition, the Executive Secretary Mohamed Salameh, Deputy Attorney General Thu Lam, Nicole Esposito, and former Executive Secretary El-Rhonda Williams Alston participated in the call. Commission members Raymond Brandes, Deborah R. Bierbaum, Warren Goode, and Rafael E. Cuellar were not on the conference call.
Below, please find the Commission’s disposition on the bills which came before it.
| Bill Number | Description | Recommendation Y=Yes N=No |
|---|---|---|
| S2551 | Eliminates imposition of Sales and Use Tax on charges for initiation fees, membership fees, or dues for access to or use of certain health and fitness clubs and organizations. | N |
| A4048/S2574 | Imposes Sales and Use Tax, Transient Accommodation Fee. Authorizes Local Transient Accommodation Tax on charges for providing space for accommodation of transient guests in certain residences in this State. | N |
| S2600 | Exempts sales of certain materials used in industrial sand-casting processes from Sales and Use Tax. | N |
| A4241/S2701 | Clarifies Sales Tax collection responsibilities of horse-boarding businesses in New Jersey; makes change retroactive to October 1, 2006. | N* |
*A4241/S2701 - Commission member Finkel made a motion to maintain the Commission’s previous position not to recommend this bill for consideration by the Legislature. The motion was seconded by Commission member Preis. The Commission voted unanimously to adopt its previous recommendation. Commission member Feeney previously abstained and maintained that position.
Sales and Use Tax Review Commission Recommendation