Exempts sales of pet food purchased for pets from the sales and use tax.

This bill exempts sales of pet food purchased for household pets from New Jersey's sales and use tax. It defines "pet food" broadly to include feed, medicines, vitamins, and other substances intended for domesticated animals kept in or near a household. The exemption applies only to retail purchases by pet owners for their own pets, not commercial sales (e.g., to kennels). The change aims to reduce costs for pet owners while maintaining existing tax rules for other food items.