Excludes paraffin used in manufacture of candles from petroleum products gross receipts tax.

This bill exempts paraffin wax used specifically in candle manufacturing from New Jersey's petroleum products gross receipts tax. It directly affects New Jersey candle manufacturers, who previously paid tax on the paraffin input even when selling candles outside the state. The key mechanism is adding "paraffin used in the manufacture of candles" to the list of excluded items in the tax definition under Section 2 of P.L.1990, c.42. This change removes a tax burden that applied only to in-state candle production, as candles made elsewhere aren't subject to the tax when sold in New Jersey.