New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3064

Introduced
9/29/22  

Caption

Provides sales tax exemption for maintaining, servicing, or repairing of aircraft and sales of machinery or equipment and replacement parts installed on aircraft within aviation district.

Impact

The introduction of this sales tax exemption is seen as a means to encourage the establishment and growth of aircraft service and repair facilities within New Jersey's aviation district. Supporters envision this measure as part of a broader economic strategy designed to diversify a regional economy that has traditionally relied heavily on casino and tourism revenues. By attracting more aviation-related businesses, the legislation aims to foster job creation and economic stability in the area.

Summary

Senate Bill S3064 provides a sales tax exemption for services related to the maintenance, servicing, or repairing of aircraft, as well as for certain machinery, equipment, and replacement parts installed on aircraft within a designated aviation district. This aviation district encompasses areas associated with the Atlantic City International Airport and the William J. Hughes Technical Center, including a one-mile radius surrounding these facilities. The intention behind this bill is to stimulate economic activity by reducing financial burdens on aircraft service and repair operations within the region.

Contention

While proponents advocate for the economic benefits of the bill, there may be concerns regarding the potential impacts on state revenue as exemptions typically reduce tax income. Additionally, the preference for particular geographic areas, such as the aviation district, can create disparities between regions, potentially leading to criticisms about equitable economic opportunities across New Jersey. Legislators may reflect on these points during discussions and debates surrounding the bill's enactment, weighing the urgency of economic incentivization against the need for balanced fiscal policy.

Companion Bills

No companion bills found.

Similar Bills

NJ S176

Provides sales tax exemption for maintaining, servicing, or repairing of aircraft and sales of machinery or equipment and replacement parts installed on aircraft within aviation district.

NJ A349

Provides sales tax exemption for maintaining, servicing, or repairing of aircraft and sales of machinery or equipment and replacement parts installed on aircraft within aviation district.

AZ SB1085

TPT; use tax; exemption; aviation

AZ SB1372

TPT; exemptions; motor vehicles; nonresidents

IL SB3476

USE/OCC TX-MEALS

AZ HB2166

TPT; use tax; exemption; firearms

AZ HB2534

TPT; diapers; feminine hygiene; exemption

AZ SB1599

TPT; use tax; exemption; hydrogen