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, running from August 1 to September 30 each year. During this period, individual shoppers (not businesses) can purchase certain items tax-free, including computers under $3,000, school computer supplies under $1,000, and defined school supplies (like pens and notebooks), school art supplies (paints and clay), and school instructional materials (textbooks and reference books). The exemption applies only to non-business purchases made by consumers for personal educational use. The bill requires the state tax authority to implement the holiday with minimal administrative changes, effective 60 days after enactment.