Sponsored by:
Assemblyman PARKER SPACE
District 24 (Morris, Sussex and Warren)
SYNOPSIS
Exempts sales of certain baby products from sales and use tax.
CURRENT VERSION OF TEXT
As introduced.
An Act exempting sales of certain baby products from taxation under the Sales and Use Tax Act and supplementing P.L.1966, c.30 (C.54:32B-1 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. Receipts from sales of the following baby products shall be exempt from the tax imposed under the Sales and Use Tax Act, P.L.1966, c.30 (C.54:32B-1 et seq.):
(1) cribs;
(2) strollers;
(3) child restraint systems;
(4) baby bath soaps, baby shampoos, baby lotions, and baby powders; and
(5) nursing bottles, nipples, and funnels
b. As used in this section:
Child restraint system means any device that is designed to protect, hold, or restrain an infant while riding in a motor vehicle to prevent or minimize injury and conforms with federal motor vehicle safety standards.
Crib means a bed or containment designed to accommodate an infant.
Stroller means a non-motorized, wheeled vehicle designed to push or otherwise transport a young child including, but not limited to, a carriage, folding-type umbrella stroller, or full-size stroller.
2. This act shall take effect immediately.
STATEMENT
This bill exempts the sales of certain baby products from the sales and use tax. Under current law, baby food, formula, wipes, clothing, and diapers are currently exempt from the sales and use tax. However, there are other items of equal importance in caring for a baby that are currently taxable such as cribs, strollers, child restraint systems, baby bath soaps, shampoos, lotions, and powders, and nursing bottles, nipples, and funnels. The bill defines a child restraint system as any device that is designed to protect, hold, or restrain a child while riding in a motor vehicle to prevent or minimize injury and conforms with federal motor vehicle safety standards. The bill also defines crib to mean a bed or containment designed to accommodate an infant and stroller to mean a non-motorized, wheeled vehicle designed to push or otherwise transport a young child including, but not limited to, a carriage, folding-type umbrella stroller, or a full-size stroller. By exempting these items from the sales and use tax, the State can continue to provide assistance to families by reducing the costs of raising a child.