This bill proposes to exempt grooming and hygiene products, as well as certain baby products, from sales and use tax in New Jersey. Specifically, it amends Section 13 of P.L.1980, c.105 to include grooming and hygiene products, such as soap, shampoo, toothpaste, mouthwash, anti-perspirant, and sun tan lotion, under the list of items exempt from sales tax. Additionally, the bill introduces a new section that exempts sales of specific baby products, including child restraint systems, cribs, nursing bottles, nipples, funnels, and strollers, from the sales and use tax.

The bill aims to alleviate the financial burden on consumers purchasing essential grooming and hygiene items, as well as necessary baby products. By defining these products clearly, the legislation ensures that they qualify for tax exemptions, thereby promoting accessibility and affordability for families in New Jersey. The act is set to take effect immediately, applying to sales made on or after the first day of the second month following its enactment.

Statutes affected:
Introduced: 54:32B-8.1