Exempts retail sales of used motor vehicles from New Jersey sales and use tax.

This bill exempts the sale of used passenger cars, motorcycles, motor homes, and off-road vehicles from New Jersey's sales and use tax. It applies to all retail transactions - whether sold privately, casually, or by dealers - where the vehicle has been previously owned and transferred from its original owner. The exemption removes the tax obligation for both in-state sales and out-of-state purchases of these secondhand vehicles. The policy change directly affects buyers and sellers of used motor vehicles across New Jersey.