Provides 10-year sales and use tax exemption for sales of materials, supplies, and services for certain energy infrastructure projects.

This bill creates a ten-year exemption from New Jersey sales and use taxes for materials, supplies, and services used exclusively in specific energy infrastructure projects. The measure directly affects contractors, subcontractors, and repairmen working on new energy generation facilities, major improvements to existing ones, or new and upgraded energy storage systems. By waiving these taxes for the duration of the project, the legislation aims to reduce costs for the construction and enhancement of state energy assets. The tax exemption begins the year after the law is enacted and runs through the end of the tenth year following that start date.