Exempts certain credit unions from sales and use tax.

This bill exempts New Jersey credit unions regulated under the 1984 Credit Union Act from paying state sales and use taxes on their operations. It directly affects eligible credit unions by removing a tax burden on their typical business activities, though the exemption expires if federally chartered credit unions lose their federal tax exemption. The key mechanism adds credit unions to the list of entities already exempt under Section 9 of New Jersey's Sales and Use Tax Act, with a specific exception for credit unions purchasing property to lease. The exemption does not apply if a credit union uses property as a lessor.