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Information on
Novel Coronavirus

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Division of Taxation

COVID-19 Related Tax Information
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

New Laws for 2012

Increases Tax Credit Caps for the Urban Transit Hub Tax Credit Act

Public Law 2012, Chapter 35 which was signed into law on August 8, 2012 became effective immediately upon signing.

The new law amends the Urban Transit Hub Tax Credit Act to increase the cap on the total amount of tax credits authorized under the act by $250 million to a total of $1.75 billion.  It also extends the application deadline to July 1, 2014, to maintain consistency with the Grow NJ Assistance Act, except that the deadline for applications for tax credits for wind energy facilities established under P.L. 2010, c. 57 (C. 34:1B-209.4) is not extended.  

The act also restores the cap to $200 million for the “Grow NJ Assistance Program” (N.J.S.A. 34:1B-247).

Off-Track Wagering Facilities Sales and Use Tax Rebate

Senate Bill No. 2078, which was signed into law as P.L. 2012, Chapter 40 on August 7, 2012, took effect immediately.

The new law establishes a grant program to provide a one-time rebate of the sales and use tax paid for the purchase of certain materials and supplies used for the construction of certain off-track wagering facilities. 

The amount of the rebate is equal to the sales and use tax collected from the retail sale or use of construction materials and construction supplies used by (1) a contractor of a person who is, as of January 1, 2012, a lessee of a racetrack owned by the New Jersey Sports and Exposition Authority (NJSEA), or (2) a contractor of certain joint ventures for the construction of an off-track wagering facility licensed by the New Jersey Racing Commission in accordance with applicable law. 

The contractor purchasing the construction materials and construction supplies is responsible for completing a form or certification identifying the type and location of the construction, the construction materials and supplies purchased, and the price and tax paid thereon.  This document must be filed with the Director on a quarterly basis. 

The State Treasurer is responsible for establishing a special non-lapsing account in the General Fund for purposes of receiving amounts equal to the taxes collected in connection with eligible purchases, and is responsible for paying amounts credited to the account to eligible lessees or joint ventures upon certification from the NJSEA that the construction of the off-track wagering facility is complete.

A lessee or joint venture will not be allowed more than one grant for the construction of each off-track wagering facility nor will a grant be paid for the construction of an otherwise-eligible facility that is completed after June 30, 2022.

Concerns Micro-Breweries and Restricted Breweries (aka Brewpubs)

P.L. 2012, Chapter 47, which was signed into law on September 19, 2012, took effect immediately.

The new law revises N.J.S.A. 33:1-10 regarding limited breweries, commonly known as micro-breweries, and restricted breweries, commonly known as brewpubs.

It now permits limited breweries to sell and distribute their products to a consumer on the licensed premises of the brewery: 1) for consumption on the premises only in connection with a tour of the brewery; 2) in an amount of up to 15.5 fluid gallons for consumption off the licensed premises; and 3) for sampling only if the brewery has obtained an annual permit from the Director of the Division of Alcoholic Beverage Control (ABC).  These licensees are prohibited from selling food or operating a restaurant on the licensed premises.

Each year a restricted brewery may produce up to 10,000 barrels of malt alcoholic beverages. The fee for a restricted brewery license is $1,250 to brew 1,000 barrels annually.  The fee for each additional 1,000 barrels is $250.  A restricted brewery may sell its products to the public through the three-tier system described in the act.  A licensee also may offer samples of its products at charitable or civic events off the licensed premises if the licensee obtains an annual permit issued by the Director of the ABC.

A single licensee may acquire up to 10 restricted brewery licenses.  A restaurant with a restricted brewery license is now permitted to sell malt alcoholic beverages produced by the restricted brewery for consumption off the licensed premises.

The act creates an “at rest” provision applicable to holders of plenary brewery licenses and limited brewery licenses.  Those licensees may deliver their malt alcoholic beverage products from inventory in a warehouse located within the State.  These “at rest” provisions allow for employees of the Alcohol Beverage Commission and other law enforcement officials to conduct certain inspections to ensure compliance with current law.  The “at rest” provisions also enable applicable tax collection administration.

Last Updated: Tuesday, 03/03/20