Excludes paraffin used in manufacture of candles from petroleum products gross receipts tax.

This bill exempts paraffin wax used in candle manufacturing from New Jersey's petroleum products gross receipts tax. It amends the tax code to specifically exclude "paraffin used in the manufacture of candles" from the definition of taxable petroleum products. The change directly affects New Jersey-based candle manufacturers, who currently pay tax on the paraffin wax they use, while out-of-state competitors do not face this cost. This policy update removes a tax burden on a specific production input, aiming to support local candle makers competing in the home decor market.