Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school art supplies, school instructional materials, and sport recreation equipment.

This bill reinstates an annual sales tax holiday in New Jersey for specific school and recreational items purchased by individuals for personal use. It exempts from sales tax during a defined 10-day period (starting 9 days before the first Monday in September through that Monday) the following: computers under $3,000, school computer supplies under $1,000, school supplies, art supplies, instructional materials, and sport/recreation equipment. The exemption applies only to retail sales to individuals for non-business purposes during this annual window. The bill takes effect immediately and applies to sales made during exemption periods at least 30 days after enactment.