New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2564

Introduced
1/9/24  

Caption

Removes investigation and security services from imposition of sales and use tax.

Impact

If enacted, A2564 would significantly alter existing tax policies as they apply to investigation and security services. By exempting these services from sales tax, the bill is expected to reduce costs for consumers who require such services and potentially increase market demand within the investigation and security sectors. This change could alter how these services are accessed and financed, encouraging both individuals and businesses to avail themselves of more comprehensive safety and investigatory options without the additional tax burden.

Summary

Bill A2564 seeks to remove investigation and security services from the imposition of sales and use tax in New Jersey. Currently, these services are broadly defined and include a range of activities such as detective work, security guard services, armored car services, and security system monitoring. This bill aims to alleviate the financial burden on consumers and businesses that utilize these services, claiming that taxes on such services have raised overall costs and discouraged the use of necessary investigation and security services.

Contention

Discussion surrounding A2564 may encompass a range of viewpoints. Supporters of the bill highlight the necessity of making security and investigative services more affordable and accessible to the general public, arguing that the current tax structure serves as a disincentive to seek out these services. Critics may counter that the bill could lead to reduced state revenue, which funds critical services. They might also express concerns over the implications of incentivizing potentially unnecessary security measures in a climate of increased surveillance and security spending.

Companion Bills

NJ A3418

Carry Over Removes investigation and security services from imposition of sales and use tax.

Similar Bills

NJ S1925

Excludes value of certain manufacturer rebates from sales price of motor vehicles taxable under sales and use tax.

NJ S1695

Excludes value of certain manufacturer rebates from sales price of motor vehicles taxable under sales and use tax.

NJ A3418

Removes investigation and security services from imposition of sales and use tax.

NJ A4239

Concerns imposition and collection of sales and use tax for fabrication and installation of signs.

NJ S2424

Concerns imposition and collection of sales and use tax for fabrication and installation of signs.

NJ A2237

Modifies certain definitions related to transient accommodation taxes and fees.

NJ S505

Modifies certain definitions related to transient accommodation taxes and fees.

OH HB109

Regards local regulation, taxing of short-term rental properties