New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5392

Introduced
5/8/23  
Refer
5/8/23  

Caption

Establishes annual ten-day sales tax holiday for certain sales of disaster preparedness supplies and equipment.

Impact

If enacted, A5392 would have considerable implications for state laws concerning sales tax and disaster preparedness. By exempting certain supplies from sales tax during the specified period, it promotes a proactive approach to disaster readiness among residents. The intent is to increase consumer access to critical resources that may assist in preparedness for a variety of disasters, such as floods, storms, and other emergencies. This legislation aligns with broader public safety and welfare objectives, as it seeks to ensure that citizens can secure necessary tools and supplies without financial barriers.

Summary

Assembly Bill A5392 aims to establish an annual ten-day sales tax holiday for certain sales of disaster preparedness supplies and equipment in New Jersey. This holiday is set to occur from September 21 to September 30 each year, enabling individuals to purchase essential supplies without the burden of sales tax. The bill specifically covers a range of items categorized as disaster preparedness supplies, including general supplies, safety supplies, fastening supplies, food-related supplies, and pet-related supplies, all aimed at enhancing individual readiness in the face of potential disasters.

Sentiment

The overall sentiment surrounding A5392 is largely positive, particularly among public safety advocates and community members supportive of disaster preparedness initiatives. Supporters view the bill as a valuable step towards increasing individual readiness, potentially saving lives and property in emergencies. However, there might be opposition regarding the fiscal implications for the state's revenue and the potential administrative burden of implementing the exemptions during the holiday period.

Contention

While the bill appears beneficial, discussions may revolve around the specifics of what qualifies as 'disaster preparedness supplies' and whether all necessary items are adequately covered. Additionally, concerns regarding the effectiveness of a sales tax holiday in truly enhancing preparedness, as well as its impact on local businesses and the overall economy, could serve as points of contention. Ultimately, A5392 represents a significant legislative effort to ensure that citizens are better equipped to respond to emergencies.

Companion Bills

NJ S3852

Same As Establishes annual ten-day sales tax holiday for certain sales of disaster preparedness supplies and equipment.

Previously Filed As

NJ S3852

Establishes annual ten-day sales tax holiday for certain sales of disaster preparedness supplies and equipment.

NJ HB1250

To Create A Sales Tax Holiday For Disaster-preparedness Supplies To Encourage Disaster-preparedness.

NJ HF702

A bill for an act modifying the sales tax holiday by extending the holiday and including disaster preparedness supplies.(Formerly HF 46.)

NJ SB2862

Sales tax; establish Severe Weather Preparedness Sales Tax Holiday in February.

NJ SF289

A bill for an act modifying the sales tax holiday by extending the holiday and including emergency preparedness supplies.

NJ SB116

Retail sales and use tax holiday; establishes an annual tax holiday that takes place in August.

NJ SB321

Sales tax; providing sales tax holiday exemption on disaster preparedness items. Effective date. Emergency.

NJ HB25

Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August.

NJ SB58

Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August.

NJ SB64

Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August.

Similar Bills

CA AB2377

Fire prevention: Secretary of the Natural Resources Agency: responsibilities.

NJ S3852

Establishes annual ten-day sales tax holiday for certain sales of disaster preparedness supplies and equipment.

CA AB846

Endangered species: incidental take: wildfire preparedness activities.

CA AB300

Fire hazard severity zones: State Fire Marshal.

CA AB2330

Endangered species: incidental take: wildfire preparedness activities.

CA SB375

Wildfire prevention activities: Endangered Species Act: California Environmental Quality Act: California Coastal Act of 1973.

CA AB1471

Resource and referral agencies.

DC PR26-0097

District Waterways Advisory Commission Darryl Madden Confirmation Resolution of 2025