Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

S 752 exempts the purchase of fuel cell devices, systems, and related equipment from New Jersey's sales and use tax. This applies to technology that generates electricity, heating, or cooling through a non-combustive electrochemical process. The bill directly affects businesses and consumers buying fuel cell equipment for residential, commercial, or industrial use, lowering their upfront costs. It amends existing tax laws (P.L.1980, c.105 and P.L.1997, c.162) to explicitly include fuel cell systems in the list of tax-exempt items, aligning with New Jersey's clean energy adoption goals. The bill is currently pending in the Senate Commerce Committee.