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

This bill exempts medical masks, respirators, and other protective face coverings from New Jersey's sales and use tax during state-wide public health emergencies declared by the Governor under the Emergency Health Powers Act. It applies only when federal or state authorities require or encourage wearing such coverings to mitigate the emergency. The exemption covers purchases made by consumers for personal use during these declared emergencies, reducing costs for essential protective gear. It does not apply to regular cloth face coverings or non-medical products like soap or sunscreen.