New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1565

Introduced
1/9/24  

Caption

Establishes annual four-day sales tax holiday after Thanksgiving.

Impact

The introduction of this sales tax holiday is expected to positively influence local economies by encouraging spending in small businesses, especially during the increasingly competitive holiday shopping season. By fostering a shopping environment that promotes local retailers, the bill is anticipated to enhance community engagement and support small businesses that contribute significantly to job creation and local tax revenues. Additionally, encouraging consumers to shop at local establishments could reduce the environmental impact by minimizing packaging and transportation needs associated with larger corporations.

Summary

Assembly Bill A1565 proposes the establishment of an annual four-day sales tax holiday in New Jersey that occurs after Thanksgiving. The proposed holiday will cover the period from 12:01 a.m. on the Friday after Thanksgiving to 11:59 p.m. on the Monday following it. This initiative aims to stimulate retail sales during a pivotal shopping time known for significant consumer spending, often referred to as 'Black Friday' through 'Cyber Monday.' The legislation seeks to exempt retail sales of tangible personal property from the state's sales and use tax during this defined period.

Contention

While the bill appears to have substantial support due to its potential economic benefits, it may also face opposition. Critics could argue that sales tax holidays disproportionately benefit larger businesses with more substantial marketing budgets, overshadowing the struggles of smaller retailers. Moreover, there might be concerns regarding the fiscal implications of reducing tax revenue during such periods, which could affect state budgets and public services. As with many legislative proposals, the balance between fostering economic growth through tax incentives and maintaining government revenue is likely to be a key point of debate.

Companion Bills

NJ S869

Same As Establishes annual four-day sales tax holiday after Thanksgiving.

NJ A4880

Carry Over Establishes annual four-day sales tax holiday after Thanksgiving.

NJ S3381

Carry Over Establishes annual four-day sales tax holiday after Thanksgiving.

Similar Bills

CA AB855

Judicial holidays.

NJ S869

Establishes annual four-day sales tax holiday after Thanksgiving.

NJ A4880

Establishes annual four-day sales tax holiday after Thanksgiving.

NJ S3381

Establishes annual four-day sales tax holiday after Thanksgiving.

CA AB2596

Lunar New Year holiday.

NJ SJR13

Designates Saturday before Thanksgiving Day as "National Adoption Day" and designates November as "National Adoption Month" in New Jersey.

NJ SJR108

Designates Saturday before Thanksgiving Day as "National Adoption Day" and designates November as "National Adoption Month" in New Jersey.

NJ AJR204

Designates Saturday before Thanksgiving Day as "National Adoption Day" and designates November as "National Adoption Month" in New Jersey.