This bill proposes the elimination of sales tax on specific baby necessities and sunscreen products in New Jersey. The bill introduces a new section that exempts retail sales of items such as baby wash, shampoos, lotions, powders, child restraint systems, cribs, nursing bottles, and strollers from the Sales and Use Tax Act. Additionally, it defines these products, clarifying what constitutes a child restraint system, crib, and stroller to ensure proper understanding and application of the exemption.

Furthermore, the bill amends existing legislation to include sunscreen in the list of exempt items under the Sales and Use Tax Act. It defines sunscreen as a lotion, cream, spray, or gel that is regulated by the FDA and primarily used to prevent sunburn or skin damage, explicitly excluding products intended for cosmetic use. The bill is set to take effect immediately, with the tax exemptions applying to retail sales made on or after October 1, 2025.

Statutes affected:
Introduced: 54:32B-8.1