A 2756

ASSEMBLY, No. 2756
STATE OF NEW JERSEY
222nd LEGISLATURE
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PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Assemblywoman ANDREA KATZ
District 8 (Atlantic and Burlington)
SYNOPSIS
���� Exempts sales of reusable carryout bags from sales
and use tax.
CURRENT VERSION OF TEXT
���� Introduced Pending Technical Review by Legislative
Counsel.
��
An Act providing a sales and use tax exemption for sales of
reusable bags 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.��� a. Receipts from sales
of reusable carryout bags are exempt from the tax imposed under the �Sales and
Use Tax Act�, P.L.1966, c.30 (C.54:32B-1 et seq.).
���� b.��� As used in this section,
�reusable carryout bag� means a carryout bag that: (1) is made of
polypropylene, PET nonwoven fabric, nylon, cloth, hemp product, or other
machine washable fabric; (2) has stitched handles; and (3) is designed and
manufactured for multiple reuse.
���� 2.��� This act shall take
effect immediately and shall apply to the receipts received from all sales made
on or after the first day of the fourth month next following enactment.
STATEMENT
���� This bill provides a sales and
use tax exemption for sales of reusable carryout bags.� For purposes of the
bill, a �reusable carryout bag� means a carryout bag that:
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is made of polypropylene, PET nonwoven fabric, nylon, cloth, hemp
product, or other machine washable fabric;
�
has stitched handles; and
�
is designed and manufactured for multiple reuse.