New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4951

Introduced
12/8/22  

Caption

Exempts purchases of natural gas and electricity for residential customers from sales and use tax for duration of winter season.

Impact

The legislation would require public utilities providing natural gas or electricity to deduct the amount of sales tax from customers' bills at the end of each monthly billing cycle. This tax exemption is particularly important given that recent rate hikes approved by the New Jersey Board of Public Utilities saw increases in residential energy costs ranging from 15% to 25%, which translates into an average annual increase of approximately $300 per household. By exempting sales tax on these essential utilities, the bill aims to mitigate these steep costs and effectively support residents as they navigate the winter season.

Summary

Assembly Bill A4951 aims to provide financial relief to residential customers in New Jersey by exempting the purchase of natural gas and electricity from the state sales and use tax during the winter season from December 1, 2022, to March 31, 2023. With rising energy costs significantly impacting households, especially in the context of the ongoing affordability crisis and inflation exacerbated by global events, this bill seeks to alleviate some of the economic pressures faced by residents during the harsh winter months.

Contention

While the bill is largely seen as a necessary response to current economic conditions, it is expected to spark discussions regarding the sustainability of tax exemptions and their long-term implications for state revenue. There may be concerns that such measures could impact the funding of state programs or result in increased taxes elsewhere to compensate for the loss of sales tax revenue. Opponents may advocate for a more comprehensive approach to addressing energy costs rather than temporary tax relief, potentially leading to debates on energy policy and public utility regulation.

Companion Bills

NJ S3354

Same As Exempts purchases of natural gas and electricity for residential customers from sales and use tax for duration of winter season.

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