Concerns applicability of sales tax to certain horse-boarding charges in New Jersey.

This bill clarifies that horse boarding charges (renting stalls in barns or stables for horses) are **not subject to New Jersey's 6.625% sales tax**. It amends the tax code to explicitly exclude "the lease or rental of a stall in a barn, stable, or similar facility for the boarding or stabling of horses" from the definition of taxable "space for storage." This directly affects **horse boarding businesses and their customers** by ensuring these services remain tax-exempt. The change removes ambiguity about whether such charges fall under the existing tax on storage services, aligning with prior exemptions for similar arrangements.