Establishes credit under sales and use tax for certain small businesses that collect and remit sales and use tax.

This bill creates a 10% sales tax credit (capped at $100 per month) for small businesses in New Jersey that collect and remit sales tax. It directly affects independently owned businesses employing fewer than 20 full-time employees. Businesses claim the credit when filing their monthly sales tax return, and the state may require documentation to verify eligibility. Businesses that falsify documents to claim the credit face penalties of $100 for a first offense and $200 for subsequent offenses. The credit applies to tax payments made six months after the bill becomes law.