This bill authorizes the Secretary of Agriculture of New Jersey to declare an agricultural emergency for a duration of up to six months. During this emergency period, the Secretary is empowered to temporarily exempt sales tax on the retail sale of fertilizer, which is defined as any product used to promote plant growth that contains one or more plant nutrients. The Secretary will also have the authority to establish specific criteria for declaring an agricultural emergency, which may include local and national events affecting fertilizer costs, and can limit the emergency's applicability to certain areas of the state.

Additionally, the bill allows the Director of the Division of Taxation to adopt necessary rules and regulations to implement the sales tax holiday without following the usual administrative procedures, with these regulations being effective for a limited time. The Secretary is also required to adopt rules and regulations in accordance with the "Administrative Procedure Act" to ensure compliance with the act. The bill is set to take effect immediately upon passage.