Establishes annual sales tax holiday for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials.

This bill establishes an annual two-month sales tax holiday in New Jersey for personal, non-business purchases of specific school-related items. During the exemption period (August 1-September 30), residents buying computers under $3,000, school computer supplies under $1,000, and designated school supplies (like pens, notebooks, art materials), school art supplies (paints, clay), and instructional materials (textbooks, reference books) will pay no state sales tax. The tax break directly affects individual shoppers preparing for the school year, excluding business purchases. It creates a temporary policy change without requiring new forms or rebates, aligning with similar programs in 19 states.