Provides temporary deduction for food and beverage establishments from certain sales and use tax remittances.

This bill provides a temporary sales tax deduction for qualifying food and beverage businesses in New Jersey. It allows restaurants (excluding fast-food), mobile food vendors (like food trucks), and alcohol establishments to deduct up to $70,000 in collected sales tax per business location per month during a four-month relief period. Businesses can claim this deduction for up to five locations or vehicles, but the deduction cannot exceed taxes actually collected that month. The relief period begins two months after the bill's effective date and ends five months after enactment.