Establishes annual sales tax holiday for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials.

This bill establishes an annual two-month sales tax holiday in New Jersey from August 1 to September 30 each year. During this period, individuals purchasing qualifying items for personal, non-business use are exempt from state sales tax on: computers under $3,000, school computer supplies under $1,000, and specific school supplies (like notebooks and pencils), art supplies (paints, clay), and instructional materials (textbooks, reference books). The exemption applies only to retail sales to individual consumers, not businesses or bulk purchases. The tax holiday aims to reduce costs for families buying back-to-school essentials during a typical low-demand period for retailers.