Exempts protective face coverings from sales and use tax.

This bill (A1350) exempts protective face coverings from New Jersey's sales and use tax. It adds "protective face coverings" to the list of tax-exempt medical items under the Sales and Use Tax Act, including medical masks, respirators, and other face coverings designed to protect against infection spread. The exemption applies directly to consumers purchasing these items for personal health protection, removing the tax burden from such purchases. This change modifies existing tax code provisions without altering other medical exemptions.