Authorizes Secretary of Agriculture to declare agricultural emergency; establishes sales tax holiday on sale of fertilizer during agricultural emergency.

This New Jersey bill allows the Secretary of Agriculture to declare an agricultural emergency for up to six months when factors like rising fertilizer costs impact the state. During such an emergency, the sale of fertilizer would be temporarily exempt from state sales tax to help reduce costs for farmers and gardeners. The Secretary has the authority to set the specific criteria for declaring an emergency and can limit the tax break to certain areas if needed. Additionally, the bill directs the Division of Taxation to create rules for implementing this tax exemption while ensuring compliance with federal tax agreements.