This bill proposes the elimination of sales tax on specific baby necessities and sunscreen products in New Jersey. The baby products that will be exempt from sales tax include baby wash or soap, baby shampoos, baby lotions, baby powders, child restraint systems, cribs, nursing bottles, nipples, funnels, and strollers. The bill provides definitions for these items, clarifying what constitutes a child restraint system, crib, and stroller to ensure proper understanding and application of the exemption.
Additionally, the bill introduces a sales tax exemption for sunscreen, defined as a lotion, cream, spray, or gel that is regulated by the federal Food and Drug Administration and is primarily used to prevent sunburn or skin damage from ultraviolet radiation. The definition explicitly excludes products intended for cosmetic use. The bill amends existing tax law to include these exemptions and is set to take effect immediately, applying to retail sales made on or after October 1, 2025.
Statutes affected: Introduced: 54:32B-8.1