Provides temporary deduction for food and beverage establishments from certain sales and use tax remittances.

This bill provides a temporary tax break for eligible food and beverage businesses in New Jersey. It allows qualifying establishments - such as sit-down restaurants (excluding fast food), breweries/wineries/distilleries, and mobile food trucks/carts - to deduct up to the amount of sales tax collected on the first $70,000 of taxable sales per location each month during a four-month relief period. Businesses can claim this deduction for up to five locations or vehicles, but must retain the collected tax amounts they deduct. The relief period begins two months after the bill’s enactment and ends five months after enactment.