New Jersey A1267 exempts certain horse-boarding charges from sales tax.

New Jersey A1267 amends the Sales and Use Tax Act to exempt from sales tax charges for storing a horse, pony, mule, donkey, or hinny in a barn, stable, or similar facility by businesses engaged in boarding or stabling horses. The bill also exempts charges for maintaining or servicing horses, ponies, mules, donkeys, or hinnies that are boarded or stabled. These exemptions apply to taxable years beginning on or after January 1 following the bill's enactment.

New Jersey A1267 exempts certain horse-boarding charges from sales tax.

New Jersey A1267 amends the Sales and Use Tax Act to exempt from sales tax charges for storing a horse, pony, mule, donkey, or hinny in a barn, stable, or similar facility by businesses engaged in boarding or stabling horses. The bill also exempts charges for maintaining or servicing horses, ponies, mules, donkeys, or hinnies that are boarded or stabled. These exemptions apply to taxable years beginning on or after January 1 following the bill's enactment.