This bill amends current New Jersey law to exempt grooming and hygiene products, as well as certain baby products, from sales and use tax. Specifically, it adds grooming and hygiene products, which include items such as soap, shampoo, toothpaste, mouthwash, anti-perspirant, and sun tan lotion, to the list of exempt items under the "Sales and Use Tax Act." Additionally, the bill introduces a new section that exempts specific baby products from sales tax, including child restraint systems, cribs, nursing bottles, nipples, funnels, and strollers.

The bill defines a "child restraint system" as a device designed to protect or restrain an infant or young child in a vehicle, ensuring compliance with federal safety standards. It also provides definitions for cribs and strollers to clarify what products fall under the exemption. 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