Clarifies sales tax collection responsibilities of horse boarding businesses in New Jersey.

This bill exempts horse boarding services from New Jersey's sales tax. It specifically clarifies that charges for boarding horses in barns or stables, as well as maintenance and care services for boarded horses, are not subject to the state's 6.625% sales tax. The bill amends the tax code to exclude these services from the definition of "space for storage" and related taxable services. This change affects horse boarding businesses across New Jersey that previously faced unclear tax requirements. The bill aims to eliminate confusion and provide more equitable treatment for these businesses compared to other livestock care services.