This bill proposes an exemption from the sales and use tax for the retail sale of tangible personal property that is made entirely from 100 percent post-recycled waste or recycled materials. Examples of such products include recycled bricks, asphalt, and crushed concrete. The bill defines "post-recycled waste" as materials salvaged or separated from general waste and processed for use as raw materials in manufacturing new products. Additionally, "recycled materials" are defined as items produced in whole or in part from post-consumer waste material.

The act is set to take effect immediately and will apply to sales made on or after the first day of the second month following its enactment. This legislation aims to promote the use of recycled materials and support environmental sustainability by encouraging the sale of products made from recycled content.