Exempts sales of energy-saving products and services from sales and use tax.

This New Jersey bill (A4998) exempts the sales tax on energy-saving products and services purchased by residents and businesses. It specifically covers items like LED light bulbs, insulation, window caulk, furnace filters, weather stripping, tankless water heaters, and HVAC tune-up services. The law defines "energy-saving" as products/services primarily designed to reduce energy use in buildings, including specific examples such as reflective roofing and ductwork repairs. This tax exemption applies to all qualifying purchases made after the bill's effective date.