You're report states: "In many ways, modern New Jersey first started to take shape in 1966-and it took a tax to make things happen. The state sales tax as it exists today began in that year, giving New Jersey for the first time enough resources to help make a truly positive difference in the lives of its citizens. One of the initial impacts of the new revenue stream was expansion of the state college system, opening the doors of in-state higher education to many more New Jerseyans than ever had the chance before."

Can you provide any other examples of how the sales tax makes a positive difference in the lives of New Jerseyans.

There is a most significant flaw in your report. I work presently for a unit which comments on all legislation that affects the operations of and powers of the Director of the Division of Taxation

In 2005 the State of NJ opted to join other states in the Streamlined Sales and Use tax Project and accept the uniform definitions thereunder and make them law. Enabling legislation was signed which changes and makes uniform most of the definitions which are the linchpin of the present tax. Food, tangible personalty and treatment of lease transactions are but some of the changes.

The reason for joining this munti-state effort is to meet some of the main objections of online sellers to collection of sales taxes. Any computer can capture the literally thousands of state and local tax rates, but uniform definitions are critical to developing an application that can identify items to tax. What is 'candy' - a particularly vexing question, because now if 'candy' has flour in it, it is not 'candy' for sales taxability purposes - Twix is not 'candy'.

You are correct that the Sales and Use tax review Commission (for which I write comment)tries to stop the erosion of the tax base, a common legislative intent, but specifically on the question of UEZ abuse, which you are right to point out, there is a fine State Auditor report from March 2006 that proves that dollars are 'wheeled' by local pols and it would be difficult to find any real evidence of the local resident hires that are promoted in corporate tax deductions. It is more likely that a trailer is set up to buy construction materials to build luxury condos (done in Ocean County).

I have literly dozens of examples to show that this revenue source, which could be reformed to perform much better.