A2352

Exempts protective face coverings from sales and use tax during public health emergencies.

This bill exempts protective face coverings from taxation under the "Sales and Use Tax Act" during a State-wide public health emergency declared by the Governor provided that agencies or official representatives of the federal or State government require or encourage New Jerseyans to wear protective face coverings to mitigate the public health emergency. Protective face coverings are medical masks, respirators, or other coverings designed or sold for use to protect the wearer or others from the spread of infection or illness.