Exempts sales of reusable carryout bags from sales and use tax.

This bill exempts sales of qualifying reusable carryout bags from New Jersey's sales and use tax. It defines a "reusable carryout bag" as one made from machine-washable materials (like polypropylene, cloth, or hemp), featuring stitched handles, and designed for multiple uses. The exemption applies to retailers selling these bags and consumers purchasing them, removing tax from such transactions. The law takes effect four months after enactment for all sales made after that date.