This bill proposes the elimination of sales tax on specific baby necessities and sunscreen products in New Jersey. The baby products that would 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 exemptions.

Additionally, the bill amends existing law to include sunscreen as a tax-exempt item. Sunscreen is 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 bill explicitly states that products marketed as cosmetics or for beautification purposes do not qualify for this exemption. The proposed changes are set to take effect immediately and will apply to retail sales made on or after October 1, 2025.

Statutes affected:
Introduced: 54:32B-8.1