New Jersey S 3857: Exempts farm vehicles from certain commercial motor vehicle liability coverage requirements.

Bill Text

S3857 

SENATE, No. 3857 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED MARCH 10, 2026

Sponsored by:

Senator� ROBERT W. SINGER

District 30 (Monmouth and Ocean)

SYNOPSIS

���� Allows 50 percent sales and use tax exemption for 
telephone, mail-order, and internet transactions by qualified businesses within 
Urban Enterprise Zone; allows quarterly tax returns for qualified businesses; 
increases allowable administrative expenses by qualified municipalities. 

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act concerning urban enterprise zones, amending P.L.1983, 
c.303, and supplementing P.L.1966, c.30 (C.54:32B-1 et seq.).

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

���� 1.��� Section 3 of P.L.1983, 
c.303 (C.52:27H-62) is amended to read as follows:

���� 3.��� As used in P.L.1983, 
c.303 (C.52:27H-60 et seq.):

���� a.���� "Enterprise 
zone" or "zone" means an urban enterprise zone designated by the 
authority pursuant to P.L.1983, c.303 (C.52:27H-60 et seq.);

���� b.��� "Authority" or 
"UEZ Authority" means the New Jersey Urban Enterprise Zone Authority 
created by P.L.1983, c.303 (C.52:27H-60 et seq.);

���� c.���� "Qualified 
business" means any entity authorized to do business in the State of New 
Jersey which, at the time of designation as an enterprise zone or a 
UEZ-impacted business district, is engaged in the active conduct of a trade or 
business in that zone or district; or an entity which, after that designation 
but during the designation period, becomes newly engaged in the active conduct 
of a trade or business in that zone or district and has at least 25 percent of 
its full-time employees employed at a business location in an eligible block 
group as defined under section 12 of P.L.2021, c.197 (C.52:27H-99), and which 
employees meet one or more of the following criteria:

���� (1)�� Residents within the 
zone, the district, within another zone or within a qualifying municipality; or

���� (2)�� Unemployed for at least 
six months prior to being hired and residing in New Jersey, and recipients of 
New Jersey public assistance programs for at least six months prior to being 
hired, or either of the aforesaid; or

���� (3)�� Determined to be low 
income individuals pursuant to [the 
Workforce Investment Act of 1998, Pub.L.105-220 (29 U.S.C. s.2811)] subsection 
(36) of section 3 of the Workforce Innovation and Opportunity Act, 
Pub.L.113-128 (29 U.S.C. s.3102(36));

���� Approval as a qualified 
business shall be conditional upon meeting all outstanding tax obligations, and 
may be withdrawn by the authority if a business is continually delinquent in 
meeting its tax obligations;

���� d.��� "Qualifying 
municipality" means any municipality that was previously designated as a 
qualifying municipality prior to the effective date of P.L.2021, c.197;

���� e.���� "Public 
assistance" means income maintenance funds administered by the Department 
of Human Services or by a county welfare agency;

���� f.���� "Zone development 
corporation" means a nonprofit corporation or association created or 
designated by the governing body of a qualifying municipality to formulate and 
propose a preliminary zone development plan pursuant to section 9 of P.L.1983, 
c.303 (C.52:27H-68) and to prepare, monitor, administer and implement the zone 
development plan;

���� g.��� "Zone development 
plan" means a plan adopted by the governing body of a qualifying 
municipality for the development of an enterprise zone therein, and for the 
direction and coordination of activities of the municipality, zone businesses 
and community organizations within the enterprise zone toward the economic 
betterment of the residents of the zone and the municipality;

���� h.��� "Zone neighborhood 
association" means a corporation or association of persons who either are 
residents of, or have their principal place of employment in, a municipality in 
which an enterprise zone has been designated pursuant to P.L.1983, c.303 
(C.52:27H-60 et seq.); which is organized under the provisions of Title 15 of 
the Revised Statutes or Title 15A of the New Jersey Statutes; and which has for 
its principal purpose the encouragement and support of community activities 
within, or on behalf of, the zone so as to (1) stimulate economic activity, (2) 
increase or preserve residential amenities, or (3) otherwise encourage 
community cooperation in achieving the goals of the zone development plan;

���� i.���� "Enterprise zone 
assistance fund" or "assistance fund" means the fund created by 
section 29 of P.L.1983, c.303 (C.52:27H-88); 

���� j.���� "UEZ-impacted 
business district" or "district" means an 
economically-distressed business district classified by the authority as having 
been negatively impacted by two or more adjacent urban enterprise zones in 
which 50 percent less sales tax is collected pursuant to section 21 of 
P.L.1983, c.303 (C.52:27H-80);

���� k.��� "Block group"