Exempts purchases of natural gas and electricity for residential customers from sales and use tax.

This bill exempts residential customers in New Jersey from paying state sales and use tax on natural gas and electricity purchases. It requires utilities to automatically deduct the tax amount from monthly residential bills instead of charging it upfront. The exemption applies only to home energy use (not businesses) and takes effect immediately upon enactment. The Division of Taxation must create rules to implement this change within the Administrative Procedure Act framework.