Exempts personal protective equipment from sales and use tax.

This bill exempts personal protective equipment (PPE) from New Jersey's sales and use tax. It adds "personal protective equipment" to the list of tax-exempt items, specifically defining it as coveralls, face shields, gloves, gowns, masks, respirators, and similar items designed to protect against infection or illness. The exemption applies to all qualifying PPE sold for human use, meaning businesses selling these items and consumers purchasing them will no longer pay state sales or use tax on these products. The policy change directly affects retailers, healthcare providers, and individuals buying PPE for personal or professional use.