Exempts sales of condoms from sales and use tax.

This bill exempts the sale of condoms from New Jersey's sales and use tax. It directly affects individuals purchasing condoms for personal use by removing the tax burden on these items. The key mechanism adds condoms to the existing list of tax-exempt items under the "Sales and Use Tax Act," specifically listing them as item (11) in the exemption criteria. The exemption applies to all sales made on or after the first day of the fourth month following enactment.