Exempts sales of energy-saving products and services from sales and use tax.

This bill exempts the retail sale of specific energy-saving products and services from New Jersey's sales and use tax. It covers items like insulation, LED light bulbs, window caulk, furnace filters, weather stripping, tankless water heaters, and HVAC tune-ups, which are defined as products or services primarily designed to reduce energy consumption in homes and businesses. Consumers purchasing these items would no longer pay sales tax on them at the point of sale. The exemption applies to sales made two months after the bill becomes law.