Provides sales and use tax exemption for purchases of rapid or laboratory tests for purposes of detecting infections.

This bill exempts sales of rapid and laboratory tests (including molecular and antigen tests) used to detect infections like SARS-CoV-2 from New Jersey's sales and use tax. It specifically covers viral and antibody tests purchased for infection detection, affecting both businesses selling these tests and consumers or organizations buying them. The exemption applies to sales occurring two months after the bill becomes law.