The Sales and Use Tax Review Commission (the Commission), was established by P.L. 1999, c. 416, codified at N.J.S.A. 54:32B-37through 54:32B-43, for the purpose of reviewing bills introduced in the Legislature, which would expand or reduce the base of the Sales and Use Tax Act, N.J.S.A. 54:32B-1et seq. The Commission may analyze a bill's fiscal impact, make comments upon or recommendations concerning a bill, and suggest alternatives to the Legislature. By law, the Commission is in, but not part of, the Department of the Treasury.
N.J. Admin. Code § 18:24A-1.1