State to Refund Sales Tax on Pool Memberships
Notice for Fairfield Pool Members
Repeal of Sales Tax on Membership Fees
Effective July 1, 2007

As of October 1, 2006, New Jersey sales tax was imposed on membership fees for municipal swimming pools.  Effective July 1, 2007, the law was amended to exclude such charges although there is no retroactive provision. A customer may apply to the state for a prorated sales tax refund for their paid membership period after July 1, 2007.

In order to apply for a sales tax refund you must submit a Claim for Refund (Form A-3730) along with documentation of the amount of sales tax that was paid for periods on and after July 1, 2007 (a statement from the facility).  You must also include proof of payment of the sales tax (cancelled check or cash payment receipt.)

The Claim for Refund (Form A-3730) and the statement of sales tax applicable to your membership are available at each pool facility and can be downloaded by clicking on the links listed below. Questions should be directed to the New Jersey Tax Payer Customer Service Center at 609-292-6400 or the state's website at www.state.nj.us/treasury/taxation/notice_repealofsales.htm

Form A-3730 & Instructions:  http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/a3730.pdf