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 sales of specific baby products, including child restraint systems, cribs, nursing bottles, nipples, funnels, and strollers, from the same tax.

The bill defines a "grooming and hygiene product" as any of the aforementioned items, regardless of whether they qualify as "over-the-counter drugs." It also provides definitions for the newly exempt baby products, clarifying what constitutes a child restraint system, crib, and stroller. The act is set to take effect immediately and will apply to sales made on or after the first day of the second month following its enactment.

Statutes affected:
Introduced: 54:32B-8.1