Provides sales and use tax exemption for purchases of rapid or laboratory tests for purposes of detecting infections.

This bill would exempt from New Jersey's sales and use tax the purchase of rapid or laboratory viral tests (including molecular and antigen tests) and antibody tests used to detect infections like SARS-CoV-2. It directly affects consumers and businesses buying these specific medical tests for infection screening. The exemption applies to sales occurring after the bill's effective date, removing a cost barrier for these diagnostic tools. This policy change aims to make infection testing more affordable by eliminating state sales tax on qualifying tests.