New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S1826

Introduced
2/28/22  

Caption

Decreases petroleum products gross receipts tax rate on certain petroleum products.

Impact

If enacted, the bill would substantially decrease costs for consumers and businesses utilizing petroleum products, potentially leading to lower prices for gasoline and diesel fuel at the pump. By reinstating the former tax rates, it is anticipated that the legislative intent is to stimulate economic activity by reducing operational costs for businesses that rely heavily on petroleum products. Furthermore, by removing provisions that allowed for adjusting tax rates quarterly, the bill intends to simplify taxation for these products and provide more predictability in budgeting for consumers and businesses alike.

Summary

Senate Bill S1826 focuses on reducing the gross receipts tax rate imposed on petroleum products in the state of New Jersey. The bill seeks to revert the tax rates for different types of petroleum products to levels prior to November 1, 2016. Specifically, the rate for gross receipts from the first sale of petroleum products will decrease from 7% to 2.75%, and the tax rate on highway fuel will also drop from 12.85% to 2.75%. This measure is proposed to alleviate the financial burden on both individuals and businesses that have faced increased taxation imposed by prior legislation, particularly P.L.2016, c.57, which had raised these tax rates significantly.

Contention

While supporters of the bill may view it as a necessary corrective action to prior tax increases, some stakeholders could raise concerns about the state’s revenue as a result of decreased taxes on petroleum products. Critics might argue that this reduction in tax revenues could lead to shortfalls in funding for infrastructure maintenance and other essential services funded by these taxes. The discussion surrounding this bill highlights ongoing debates about taxation's role in economic management and the balance between reducing tax burdens and maintaining adequate public services.

Companion Bills

No companion bills found.

Similar Bills

NJ A411

Eliminates Treasurer's authority to annually adjust petroleum products gross receipts tax.

NJ A1419

Eliminates Treasurer's authority to annually adjust petroleum products gross receipts tax.

NJ A2683

Eliminates automatic increases of petroleum products taxes.

NJ S1108

Eliminates automatic adjustments of petroleum products taxes.

NJ A2961

Eliminates automatic increases of petroleum products taxes.

NJ A4709

Reduces taxes on petroleum products gross receipts to 2016 levels; eliminates review council and State Treasurer's authority to change tax rate.

NJ A431

Reduces taxes on petroleum products gross receipts to 2016 levels; eliminates review council and State Treasurer's authority to change tax rate.

NJ S1762

Requires Petroleum Products Gross Receipts Tax rate reduction if certain Legislative action is taken that includes increases in other State tax rates and revenue; dedicates revenues from certain sales and use tax increases to "Transportation Trust Fund Account."