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 clarifies definitions for these products, ensuring that items designed for human use, particularly grooming and hygiene products, are no longer subject to sales tax. The definitions provided include a "child restraint system" as a device for protecting infants in vehicles, a "crib" as a bed for infants, and a "stroller" as a wheeled vehicle for transporting young children. 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