Establishes temporary sales tax exemption for small businesses impacted by ongoing public highway projects.

This bill creates a temporary sales tax exemption for small businesses in New Jersey operating within areas affected by ongoing public highway construction projects. To qualify, a business must have 50 or fewer full-time employees, be independently owned, and be based in New Jersey. The exemption applies only during the active construction period of the highway project (from start to completion) and requires businesses to apply for approval from the Division of Taxation. Approved businesses receive a certificate specifying eligible locations and the duration of the exemption.