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.

Previously Filed As

NJ S2019

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 S09911

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

NJ SB0152

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

NJ HB4119

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

NJ HB253

Taxation; certain aircraft and aircraft parts are exempt from sales, use, and lease taxes

NJ HB339

Taxation; certain aircraft and aircraft parts are exempt from sales, use, lease and ad valorem taxes

NJ A01523

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

NJ S02556

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

NJ A03085

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

NJ S03856

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

Similar Bills

NJ S2019

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 A1924

Creates fourth degree crime of operating drone equipped with weapon.

NJ A783

Prohibits operation of drone over school under certain circumstances.

MO SB296

Enacts "The Foreign Unmanned Aircraft Law"

CA AB2113

Aviation: unmanned aircraft systems: ticketed entertainment events.

LA HB730

Provides relative to the use of automatic dependent surveillance-broadcast systems (EN SEE FISC NOTE LF RV)

MO HB751

Establishes the "Foreign Unmanned Aircraft Law"

CA AB431

An act to add Chapter 9 (commencing with Section 21720) to Part 1 of Division 9 of the Public Utilities Code, relating to aviation.