Bill > A2352

Introduced Session

This bill exempts protective face coverings from taxation under the "Sales and Use Tax Act" during a State-wide public health emergency declared by the Governor provided that agencies or official representatives of the federal or State government require or encourage New Jerseyans to wear protective face coverings to mitigate the public health emergency. In response to the COVID-19 pandemic, the Governor has mandated New Jerseyans to wear protective face coverings, commonly referred to as masks, indoors and outdoors when social distancing is not feasible. By exempting protective face coverings from sales and use tax during public health emergencies, cost will become less of a barrier to purchasing protective face coverings during a time when they are necessary for safeguarding public health. As defined in the bill, protective face coverings are medical masks, respirators, or other coverings that are designed, or sold for use, to protect the wearer or others from the spread of infection or illness.

AI Summary

Committee Categories

Bill Moen (D)*, 

Introduced, Referred to Assembly Health Committee (on 01/13/2026)

Official Document