Personal protective equipment manufacturer 3M says a New Jersey company falsely claimed it was affiliated with the major manufacturer and tried to sell the New York City government respirators at huge markups, according to court papers.

3M charges in a petition filed Friday in Manhattan federal court that Performance Supply LLC of Manalapan, New Jersey, hijacked its corporate logo and made an offer to the city’s Office of Citywide Procurement for millions of N95 respirators priced at $45 million — a markup of more than 500 percent.

“After receiving the offer from this vendor, we contacted 3M to see if they were a certified reseller, and they were not,” a City Hall spokeswoman told The Post. “We did not move forward with any purchase.”

The managing member for Performance Supply listed on the business’s registration paperwork did not immediately respond to a request for comment.