Concerns applicability of sales tax to certain horse-boarding charges in New Jersey.

This bill exempts horse-boarding businesses in New Jersey from charging sales tax on two specific services: (1) renting stalls in barns or stables for horses, and (2) basic maintenance or servicing of boarded horses. It directly affects stables and boarding facilities by clarifying that these charges are no longer subject to the state's 6.625% sales tax. The bill amends the existing tax code to exclude "charges for storing a horse... in a barn, stable, or other similar structure" from the taxable "space for storage" category. These exemptions apply to taxable years beginning January 1 after the bill's enactment.