This page is dedicated to providing informative updates regarding the recent introduction of proposed legislation to discontinue the imposition of sales tax on horse boarding businesses in New Jersey.
UPDATE! Questions have arisen with regard to whether NY does, in fact, have a similar sales tax on horse boarding operations. For more information on this issue, please read our blog post HERE.
WHAT IS HAPPENING?
Currently, the rental of a stall for boarding an equine animal is subject to New Jersey sales tax because it is considered to be the rental of a storage unit for the storage and maintenance of property (for more information on what is taxable currently, read this handout from the Division of Taxation and Department of Agriculture).
However, Assemblyman Ronald S. Dancer (R) of Legislative District 12 has decided to tackle this issue by introducing a bill for consideration in the New Jersey Legislature: A1301. This bill seeks to amend current law to carve out an exception for stalls for the boarding of equine animals. Always a friend to New Jersey’s equine industry, Assemblyman Dancer is once again working to preserve the industry. We are grateful that he and his team have taken action! Read Assemblyman Dancer’s Press Release for the bill, which has been assigned to the Assembly’s Tourism and Gaming Committee for review.
For a more detailed discussion of the issue and the need for this amendment, read our Legislative Update blog post.
WHAT CAN YOU DO TO HELP?
Assemblyman Dancer has taken on the hardest part of the job, but we all can do some of the legwork that will be necessary to help him get this bill passed. Here is what you can do to help:
1. SEND IN YOUR STORY!
We are actively seeking stories from those involved in New Jersey’s horse industry who have been affected by the imposition of this tax and/or the Division of Taxation’s efforts to collect back taxes. We hope to accumulate a collection of representative stories from all areas of New Jersey. These stories will be used in connection with efforts to obtain support for the bill from other legislators. If you have a story to share, please submit it to the firm, so that we can organize and utilize the submissions.
2. LETTERS OF SUPPORT!
After the new version of the bill is introduced at the beginning of the next legislative session, we will be working alongside people involved in all facets of the industry to encourage citizens to contact their respective legislators, asking them to vote in favor of passing the bill.
To find contact information for your representatives, visit the New Jersey Legislature’s website. There are two easy ways to search for your representatives: 1) by municipality; or 2) by District. These websites will provide you with the names and addresses of your representatives, so that you know who to contact.
Personal, well thought-out letters of support are best and we urge you to take the time to craft your own letter to your legislators. However, many people have indicated that they wish to support the bill but do not know what to say; so, we have provided tips for writing your own letter. Or, alternatively, feel free to use our draft form letter if you do not want to write your own. You are encouraged to customize this letter by making some of the language your own, but if you are uncomfortable doing so, feel free to simply fill in the blanks and send it as-is.
3. SPREAD THE WORD!
This bill could have a substantial positive effectson the equine industry in New Jersey. But we all need to work together to make it happen. Share this proposed bill and its importance with others – your 4-H clubs, breed groups, horsemen’s associations, etc. And ask those people to write to their representatives. There is power in numbers and if our legislators are overwhelmed by the level of support for the bill from their respective constituents, they may be more likely to support this bill when it comes time to vote in Trenton.
Feel free to share any of the links on this firm’s website or distribute this FLYER in order to help spread the word. And, as always, we are here to answer any questions or help coordinate efforts in your region of the state.