Removes investigation and security services from imposition of sales and use tax.

This bill removes investigation and security services from New Jersey's sales and use tax, meaning these services will no longer be subject to the tax. It amends the tax code (P.L.1966, c.30) by explicitly excluding such services from the definition of taxable "retail sale." Businesses providing investigation (e.g., private investigation) and security services (e.g., monitoring, guarding) will no longer collect sales tax on these services, and customers purchasing them will not pay the tax. The change directly affects service providers and their clients in these specific industries.