Clarifies sales tax collection responsibilities of horse boarding businesses in New Jersey.

This bill clarifies that horse boarding services (renting stalls in barns or stables for horses) are **not subject to New Jersey's sales tax** under the "space for storage" definition. It amends existing tax law to explicitly exclude stall rentals for horses, ponies, mules, donkeys, or hinnies from the category of taxable "space for storage." This directly affects horse boarding businesses across New Jersey, removing an ambiguity about their tax obligations. The change ensures these businesses no longer pay sales tax on stall rentals, aligning with the state's prior intent to exempt such services.