New Jersey legislation · 2026-2027 Regular Session
New Jersey A4425: Public highway projects-provide 50% sales & use tax, businesses impacted
Status: In committee, February 19, 2026
Provides 50 percent sales and use tax exemption for certain businesses in impacted municipalities during ongoing public highway project.
What the bill says
An Act providing for a partial sales and use tax exemption for certain businesses impacted by certain public highway projects and supplementing Title 54 of the New Jersey Statutes.
From the introduced text, February 19, 2026:
An Act providing for a partial sales and use tax exemption for certain businesses impacted by certain public highway projects and supplementing Title 54 of the New Jersey Statutes. Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. a. A seller that operates a retail business establishment within an impacted municipality shall be entitled to an exemption to the extent of 50 percent of the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), provided that the seller is approved by the director pursuant to subsection b. of this section. b. (1) Before or after the commencement of a public highway project, a seller may apply to the director for the exemption authorized under this section. The application shall be submitted in a form and manner prescribed by the director. The director shall require the seller to submit such documentation as the director deems necessary to verify that the seller operates a retail business establishment within an impacted municipality. (2) If the director deems that the seller meets the conditions set forth in subsection a. of this section, the director shall issue a written determination to the seller, which determination shall indicate the retail business establishments to which the exemption shall apply and the relief period during which …
Sponsors
- Sean T. Kean (R, 30) · primary sponsor
- Alexander Schnall (D, 30) · primary sponsor
- Gerry Scharfenberger (R, 13)
- Margie Donlon, M.D. (D, 11)
- Luanne M. Peterpaul, Esq. (D, 11)
Latest actions
- : INT 1RA REF ACE
Subjects: TAXATION - SALES TAX, TRANSPORTATION - HIGHWAYS, ROADS AND BRIDGES
Common questions
- What is A4425?
- A4425 is a bill in the New Jersey Legislature (2026-2027 Regular Session): Public highway projects-provide 50% sales & use tax, businesses impacted.
- What does A4425 do?
- In its own words: An Act providing for a partial sales and use tax exemption for certain businesses impacted by certain public highway projects and supplementing Title 54 of the New Jersey Statutes.
- What is the status of A4425?
- In committee as of February 19, 2026. Latest action: INT 1RA REF ACE (February 19, 2026).
- Who sponsored A4425?
- Sean T. Kean (R, 30), with 4 co-sponsors.
- Where is the official record for A4425?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/A4425
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.