Exempts purchases of natural gas and electricity for residential customers from sales and use tax during coldest months of year.

This bill exempts residential customers in New Jersey from paying state sales and use tax on natural gas and electricity purchases from December 1 through April 15 each year. Utilities must deduct the tax amount from monthly bills during this period. It directly affects homeowners and renters who pay for residential energy during winter months. The policy provides temporary tax relief on energy costs without altering utility rates or creating new fees.