New Jersey Assembly Bill A3008

New Jersey 2022-2023 Regular Session

• Introduced: 2/28/22
• Refer: 2/28/22

Caption

Provides sales and use tax exemption for sales of certain game birds to certain persons licensed to operate semiwild shooting preserves.

Impact

The implementation of A3008 is expected to facilitate the operations of semiwild shooting preserves by minimizing their tax liability. Licensed operators will initially pay sales tax on the purchase of the game birds but will have the opportunity to claim a tax refund subsequently. This approach could potentially enhance the viability of these businesses and contribute to wildlife management practices in the state, ensuring the availability of game birds for hunting during regulated seasons.

Summary

Assembly Bill A3008 aims to provide a sales and use tax exemption for the sale of specific game birds, namely pheasant, partridge, and quail, to licensed operators of semiwild shooting preserves in New Jersey. This bill stipulates that for the tax exemption to apply, the game birds must be liberated on the operator's preserve during the specified hunting season. The purpose of the legislation is to encourage the propagation and controlled hunting of these game birds within designated preserves by reducing the financial burden associated with sales taxes on their purchase.

Contention

Points of contention surrounding this bill may arise from discussions on wildlife management practices and the impact these preserves have on local ecosystems. Although the bill is intended to aid legitimate operators engaged in controlled hunting, concerns could be expressed regarding the potential for overpopulation of game birds, the conditions of animals in preserves, or the ethical implications of regulated hunting. Additionally, the effectiveness of refund processes and the state's ability to manage compliance and oversight will likely be scrutinized, as operators must provide extensive documentation, including proof of liberation and sales tax paid.