Exempts repair and maintenance of residential septic systems from sales and use tax.

This bill proposes to remove sales and use taxes on the repair and maintenance of residential septic systems in New Jersey. Currently, services related to maintaining personal property are generally subject to state tax, but this legislation would create a specific exemption for septic system work. The change would directly benefit homeowners and contractors who perform these essential repairs, reducing the cost of keeping these systems functional. By amending existing tax statutes, the bill clarifies that septic services are no longer taxable, distinguishing them from other maintenance tasks like heating system repairs which remain taxed.