Provides temporary deduction for food and beverage establishments from certain sales and use tax remittances.

This bill provides a temporary tax relief for qualifying New Jersey food and beverage businesses. It allows restaurants (excluding fast food), bars/breweries, and mobile food services (like food trucks) to deduct up to $70,000 in collected sales tax per business location monthly during a four-month relief period. Businesses can claim this deduction for up to five locations or vehicles, but the deduction cannot exceed taxes actually collected at that location. The relief applies only to tax remittances during the specified period and requires businesses to retain the deducted tax amounts. It expires 8 months after enactment.