Exempts protective face coverings from sales and use tax in New Jersey.

This bill exempts protective face coverings, such as medical masks and respirators, from sales and use tax in New Jersey. The exemption is in response to the COVID-19 pandemic, where the Governor has mandated the use of such coverings indoors and outdoors when social distancing is not feasible. The bill amends the "Sales and Use Tax Act" to include protective face coverings among the items exempt from tax. The change takes effect immediately upon enactment.

Exempts protective face coverings from sales and use tax in New Jersey.

This bill exempts protective face coverings, such as medical masks and respirators, from sales and use tax in New Jersey. The exemption is in response to the COVID-19 pandemic, where the Governor has mandated the use of such coverings indoors and outdoors when social distancing is not feasible. The bill amends the "Sales and Use Tax Act" to include protective face coverings among the items exempt from tax. The change takes effect immediately upon enactment.