Exempts sales of pet food and medication purchased for pets from sales and use tax.

S 3250 exempts the purchase of pet food and certain pet medications from New Jersey's sales and use tax. It applies to pet food (including feed, vitamins, and liquids for household pets) and medications recognized as drugs by state veterinary or pharmacy boards, intended to affect a pet's health, or prescribed by a licensed veterinarian. The exemption covers legally owned companion pets kept in or near a household, excluding pets used for research or business. The tax change takes effect in the first full calendar quarter after the bill becomes law.