Provides for reduced sales tax imposition on certain sales in certain Highlands Region Preservation Area municipalities.

This bill reduces the sales tax rate by 50% for eligible retail sales in municipalities where 99% or more of the area is within New Jersey's Highlands Region Preservation Area. It directly affects retailers operating in these designated municipalities (like boroughs or townships fully within the preservation zone), excluding sales of motor vehicles, alcohol, digital products, and cigarettes. The key provision exempts half of the standard sales tax on qualifying in-person retail transactions made at physical stores, not mail-order operations. The goal is to support local economic stability by helping retail businesses maintain operations and jobs in areas designated for environmental preservation.