New Jersey S 1424: Removes imposition of sales and use tax on sales of massage, bodywork and somatic services.

Bill Text

S1424 

SENATE, No. 1424 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator JOSEPH A. LAGANA

District 38 (Bergen)

SYNOPSIS

���� Clarifies procedures for maintenance of underground 
storage tanks.

CURRENT VERSION OF TEXT 

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

�� 

An Act concerning compliance with certain underground storage 
tank regulations and amending and supplementing P.L.1986, c.102.

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

���� 1.��� Section 5 of P.L.1986, 
c.102 (C.58:10A-25) is amended to read as follows: 

���� 5.� a.� The commissioner 
shall, within one year of the effective date of P.L.1986, c.102 (C.58:10A-21 et 
seq.), adopt, pursuant to the "Administrative Procedure Act," rules 
and regulations which:� 

���� �(1)� Establish a schedule for 
the testing of all facilities, taking into account the age of the underground 
storage tank, the hazardous substance stored therein, the proximity of the 
underground storage tank to potable water supplies, and the soil resistivity 
and other corrosive conditions which may precipitate a discharge, and for the 
periodic testing for structural integrity of facilities utilizing secondary 
containment which do not incorporate a monitoring system, and the reporting of 
results thereof to the department;� 

���� �(2)� Establish standards for 
the construction, installation, and operation of new and existing underground 
storage tanks, including standards for secondary containment, monitoring 
systems, release detection systems, corrosion protection, spill prevention, and 
overfill prevention, and other underground storage tank equipment. The 
standards adopted pursuant to this paragraph shall be substantially identical 
to the relevant standards adopted by the United States Environmental Protection 
Agency pursuant to 42 U.S.C. s.6991 et seq. for the regulation of underground 
storage tanks.� The standards adopted by the department for any underground 
storage tank not regulated pursuant to 42 U.S.C. s.6991 et seq. shall not be 
more stringent than the standards adopted by the United States Environmental 
Protection Agency for underground storage tanks regulated pursuant to 42 U.S.C. 
s.6991 et seq. Notwithstanding any other provision in this paragraph to the 
contrary, standards adopted by the department for any underground storage tank 
located in a wellhead protection area may be more stringent than the standards 
adopted by the United States Environmental Protection Agency for underground 
storage tanks pursuant to 42 U.S.C. s.6991 et seq.;� 

���� �(3)� (Deleted by amendment, 
P.L.1994, c.14).

���� �(4)� Require the maintaining 
of records of any monitoring or leak detection system, inventory control system 
or underground storage tank testing system;� 

���� �(5)� Require the reporting of 
any discharges and the corrective 
action taken in response to a discharge from an underground storage tank;� 

���� �(6)� Require the taking of 
corrective action in response to a discharge from an underground storage tank 
by the owner or operator of the underground storage tank;� 

���� �(7)� Require the owner or 
operator of an underground storage tank to prepare plans for the closure of an 
underground storage tank to prevent the future discharge of hazardous 
substances into the environment;� 

���� �(8) Require the maintaining 
of evidence of financial responsibility for taking corrective action and 
compensating third parties for bodily injury and property damage caused by a 
discharge; and� 

���� �(9)� (Deleted by amendment, 
P.L.1994, c.14).

���� �(10) Require the notification 
of the department and local agencies of the existence of any operational or 
nonoperational underground storage tanks.� �

���� �b.�� In developing the 
regulations required pursuant to this section the department shall consider the 
regulations concerning underground storage tanks adopted by the United States 
Environmental Protection Agency pursuant to the "Hazardous and Solid Waste 
Amendments of 1984," Pub.L.98-616 (42 U.S.C. s.6991 et al.) and shall use 
the recommendations and standard procedures of the following organizations:� 

���� �(1)� American Petroleum 
Institute (API), 1220 L Street, N.W., Washington, D.C. 20005;� 

���� �(2)� American Society for 
Testing and Materials (ASTM), 1916 Race Street, Philadelphia, Pennsylvania 
19103;� 

���� �(3)� NACE International, P.O. 
Box 218340, Houston, Texas 77218;

���� �(4)� National Fire Protection 
Association (NFPA), 1 Batterymarch Park, P.O. Box 9101, Quincy, Massachusetts 
02269; and� 

���� �(5)� Underwriters 
Laboratories (UL), 333 Pfingston Road, Northbrook, Illinois 60062.� 

���� �c.�� The Department of 
Community Affairs shall adopt in the State Uniform Construction Code the rules 
and regulations adopted by the department pursuant to this section within 60 
days.� 

���� d.� Wi