NJ A2140

Exempts protective face coverings from New Jersey sales and use tax during statewide public health emergencies declared by the Governor under the Emergency Health Powers Act

Tax exemption only applies when federal or state government agencies require or encourage wearing face coverings to help mitigate the declared public health emergency

Defines protective face coverings as medical masks, respirators, or other face coverings designed or sold to protect the wearer or others from the spread of infection or illness

Adds this exemption to existing sales tax exemptions for medical items including prescription drugs, over-the-counter drugs, prosthetic devices, and durable medical equipment

Takes effect immediately upon enactment