Exempts protective face coverings from sales and use tax.

This bill exempts protective face coverings (such as medical masks and respirators) from New Jersey's sales and use tax. It directly affects individuals purchasing these items for personal use to protect against infection spread. The key provision adds "protective face coverings" as a specific item to the existing list of tax-exempt medical products under the Sales and Use Tax Act. The exemption applies to all face coverings designed or sold to protect wearers or others from illness transmission. The bill became effective immediately upon enactment.