New Jersey A 3681: Exempts sales of passenger automobiles to honorably discharged veterans with service-connected disability from sales and use tax.

Bill Text

A3681 

ASSEMBLY, No. 3681 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman DONALD A. GUARDIAN

District 2 (Atlantic)

Co-Sponsored by:

Assemblymen Simonsen and McClellan

SYNOPSIS

���� Exempts sales of passenger automobiles to honorably 
discharged veterans with service-connected disability from sales and use tax.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

��

An Act exempting receipts from the sales of passenger 
automobiles to honorably discharged veterans with a service-connected 
disability from the �Sales and Use Tax Act� and supplementing P.L.1966, c.30.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a.� Receipts from the 
sale of a passenger automobile to a veteran who has been honorably discharged 
or released under honorable circumstances from active service in any branch of 
the Armed Forces of the United States with a service-connected disability shall 
be exempt from the tax imposed pursuant to the �Sales and Use Tax Act,� 
P.L.1966, c.30 (C.54:32B-1 et seq.).

���� b.��� As used in this section:

���� �Passenger automobile� means 
any automobile used and designed for the transportation of passengers, other 
than omnibuses and school buses.

���� �Service-connected disability� 
means a disability sustained by injury or illness that was incurred or 
aggravated during military service as determined by the United States 
Department of Veterans� Affairs.

���� 2.��� This act shall take 
effect immediately and shall apply to receipts from sales made on or after the 
first day of the second month next following the date of enactment.

STATEMENT

���� This bill would exempt from 
the sales and use tax receipts from the sales of passenger automobiles to veterans 
who have been honorably discharged or released under honorable circumstances 
from active service in any branch of the Armed Forces of the United States with 
a service-connected disability.� The bill defines a �passenger automobile� as any 
automobile used and designed for the transportation of passengers, other than 
omnibuses and school buses.� The bill also defines a �service connected 
disability� as a disability sustained by injury or illness that was incurred or 
aggravated during military service as determined by the United States 
Department of Veterans� Affairs.