New Jersey legislation · 2026-2027 Regular Session
New Jersey A4424: Telephone, mail-order, & internet transactions-allow 50% sales & use tax exemp
Status: In committee, February 19, 2026
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.
What the bill says
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.).
From the introduced text, February 19, 2026:
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 …
Sponsors
- Sean T. Kean (R, 30) · primary sponsor
Latest actions
- : INT 1RA REF ACE
Subjects: COMMUNICATIONS - TELEPHONE, TAXATION - SALES TAX, COMMUNICATIONS - INTERNET
Common questions
- What is A4424?
- A4424 is a bill in the New Jersey Legislature (2026-2027 Regular Session): Telephone, mail-order, & internet transactions-allow 50% sales & use tax exemp.
- What does A4424 do?
- In its own words: 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.).
- What is the status of A4424?
- In committee as of February 19, 2026. Latest action: INT 1RA REF ACE (February 19, 2026).
- Who sponsored A4424?
- Sean T. Kean (R, 30).
- Where is the official record for A4424?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/A4424
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.