Exempts sales of carbon monoxide detectors and fire safety equipment from New Jersey sales and use tax.
This bill provides a sales and use tax exemption for smoke alarms, smoke detectors, fire alarms, heat-activated sprinkler systems, fire extinguishers, and carbon monoxide detectors sold for residential use. The exemption applies to sales occurring on or after the first day of the fourth month following enactment, provided the devices comply with the most recent Underwriters Laboratories standards or equivalent at the time of sale.
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- Core Provisions
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- Legal Framework
- Critical Issues
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