New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S176

Introduced
1/9/24  

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 proposed sales tax exemption is designed as an economic incentive to bolster the expansion of aircraft service and repair facilities in the aviation district. By alleviating the financial burden of sales tax on these services and equipment, the bill aims to attract businesses to establish operations in the area. This legislative action is part of a broader strategy under various State economic development incentive acts to diversify the local economy and encourage technological advancement and job creation within the aviation sector.

Summary

Senate Bill 176, sponsored by Senator Vincent J. Polistina, seeks to provide a sales tax exemption for services related to the maintenance, servicing, or repair of aircraft, as well as the sales of machinery and equipment, and replacement parts installed on aircraft within designated aviation districts in New Jersey. Specifically, the bill targets areas around the Atlantic City International Airport and the William J. Hughes Technical Center, aiming to promote the growth of the aviation industry within this region, which has historically been reliant on tourism and casino revenues.

Contention

While the bill is expected to provide new opportunities for economic growth, it may also raise questions about the long-term implications of such tax exemptions on state revenue. Concern may arise regarding the balance between providing incentives for industry growth and ensuring that the state maintains a robust tax base. Further discussion may be required to address potential concerns from stakeholders about how these changes could affect other sectors or lead to an uneven playing field among businesses not situated within the aviation district.

Companion Bills

NJ A349

Same As 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 S3064

Carry Over 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.

Similar Bills

NJ S3064

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 SB1322

TPT; use tax; hydrogen; exemption

AZ SB1599

TPT; use tax; exemption; hydrogen