Exempts sales of tangible personal property made from 100 percent post-recycled waste and recycled materials from sales and use tax.

This bill exempts the retail sale of tangible personal property made from 100% post-recycled waste or recycled materials (such as recycled bricks, asphalt, and crushed concrete) from New Jersey's sales and use tax. It defines "post-recycled waste" as materials salvaged from general waste and processed into raw materials, and "recycled materials" as products made from post-consumer waste. The exemption applies directly to retailers selling these specific recycled products, reducing their sales tax burden. The bill takes effect two months after enactment for all qualifying sales.