Exempts sales of pet food purchased for pets from the sales and use tax.

This bill exempts sales of pet food purchased for personal use by household pets from New Jersey's sales and use tax. It directly affects pet owners and businesses selling pet food, as they will no longer collect or pay tax on these items. The law defines "pet food" broadly to include feed, medicines, vitamins, and other commercially prepared products intended for domesticated animals kept in or near a household. The exemption applies to purchases made for individual pets, not commercial or agricultural use, and takes effect in the second calendar quarter following enactment. This is a straightforward tax change with no new government programs or complex requirements.