Exempts personal protective equipment from sales and use tax.

New Jersey Assembly Bill A2125 exempts personal protective equipment (PPE) from the state's sales and use tax. The bill adds PPE - including masks, gloves, gowns, respirators, face shields, and coveralls - to the list of tax-exempt items under the "Sales and Use Tax Act." This change directly affects consumers and businesses purchasing or selling PPE for infection or illness prevention. The exemption applies to all PPE designed to protect wearers from spreading infection, as defined in the bill's text.