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A1119 • 2026

Exempts sale of recreational safety helmets from sales and use tax.

Exempts sale of recreational safety helmets from sales and use tax.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Danielsen, Joe
Last action
2026-01-13
Official status
Introduced, Referred to Assembly Commerce and Economic Development Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Exempts sale of recreational safety helmets from sales and use tax.

Exempts sale of recreational safety helmets from sales and use tax.

What This Bill Does

  • Exempts sale of recreational safety helmets from sales and use tax.
  • Topic: Commerce and Economic Development Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-13 New Jersey Legislature

    Introduced, Referred to Assembly Commerce and Economic Development Committee

Official Summary Text

Exempts sale of recreational safety helmets from sales and use tax.
Topic:
Commerce and Economic Development
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
A1119

ASSEMBLY, No. 1119

STATE OF NEW JERSEY

222nd LEGISLATURE

�

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman JOE DANIELSEN

District 17 (Middlesex and Somerset)

Assemblyman STERLEY S. STANLEY

District 18 (Middlesex)

SYNOPSIS

���� Exempts sale of recreational safety helmets from
sales and use tax.

CURRENT VERSION OF TEXT

���� Introduced Pending Technical Review by Legislative
Counsel.

��

An Act
providing an exemption from the sales and use tax for
sales of recreational safety helmets, 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
recreational safety helmets are exempt from 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,
�recreational safety helmet� means any helmet or other protective headgear
that: (1) meets the standards prescribed by or pursuant to the laws or
regulations requiring operators of bicycles, unicycles, motorcycles, motorized
bicycles, motorized scooters, roller skates, and skateboards to wear helmets or
headgear; or (2) is designed by a manufacturer to be worn while engaged in the
activity of downhill skiing or the operation of a toboggan, sled, snowboard,
snowmobile, or similar means of transport over snow-covered terrain.

���� 2.��� This act shall take
effect immediately and apply to sales made on or after the first day of the
third month following enactment.

STATEMENT

���� This bill allows an exemption
from the sales and use tax for sales of recreational safety helmets.� The bill
defines recreational safety helmets as any helmet or other protective headgear
that:

���� (1)�� meets the standards
prescribed by or pursuant to the laws or regulations requiring operators of
bicycles, unicycles, motorcycles, motorized bicycles, motorized scooters,
roller skates, and skateboards to wear helmets or headgear; or

���� (2)�� is designed by a
manufacturer to be worn while engaged in the activity of downhill skiing or the
operation of a toboggan, sled, snowboard, snowmobile, or similar means of
transport over snow-covered terrain.