Excludes certain services rendered in connection with installation of carpeting and other flooring from sales and use tax.

This bill amends New Jersey's tax code to exclude the installation of carpeting and other flooring from sales and use tax. It directly affects flooring installers and homeowners who pay for installation services, as they will no longer be charged the 7% tax on these labor costs. The key mechanism is an amendment to Section 3(b)(2) of the tax law, explicitly removing "services rendered in installing property which, when installed, will constitute an addition or capital improvement to real property" from taxable services - specifically adding carpeting and flooring to the existing list of exempt services. The bill does not affect taxes on the flooring materials themselves, only the installation labor. It was introduced in 2026 and referred to the Assembly Commerce Committee.