Exempts sales of tangible personal property made from 100 percent post-recycled waste and recycled materials from sales and use tax.

This bill (A4776) exempts from New Jersey's sales and use tax the retail sale of tangible personal property made entirely from recycled materials, such as recycled bricks, asphalt, and crushed concrete. It directly affects businesses selling these specific recycled products and their retail buyers by removing the tax burden on qualifying items. The bill defines "post-recycled waste" as materials salvaged from general waste and processed into raw materials, and "recycled materials" as products made from post-consumer waste. The exemption applies to sales made two months after the bill's enactment.