Sponsored by:
Senator EDWARD DURR
District 3 (Cumberland, Gloucester and Salem)
SYNOPSIS
Exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax.
CURRENT VERSION OF TEXT
As introduced.
An Act exempting the sales of select baby products from taxation under the Sales and Use Tax and supplementing P.L.1966, c.30 (C.54:32B-1 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. Receipts from sales of the following baby products shall be exempt from the tax imposed under the Sales and Use Tax Act, P.L.1966, c.30 (C.54:32B-1 et seq.):
(1) cribs;
(2) child restraint systems;
(3) nursing bottles, nipples, and funnels; and
(4) strollers.
b. As used in this section:
Child restraint system means any device that is designed to protect, hold, or restrain an infant while riding in a motor vehicle to prevent or minimize injury and conforms with federal motor vehicle safety standards.
Crib means a bed or containment designed to accommodate an infant.
Stroller means a non-motorized, wheeled vehicle designed to push or otherwise transport an infant including, but not limited to, a carriage, folding-type umbrella stroller, or full-size stroller.
2. This act shall take effect immediately.
STATEMENT
This bill exempts select baby products from the Sales and Use Tax Act. Currently, the purchases of certain baby items such as cribs; child restraint systems; nursing bottles, nipples, and funnels; and strollers are subject to the sales and use tax. The bill would exempt these items from the tax to help reduce the costs of caring for an infant child. The bill defines a child restraint system as any device that is designed to protect, hold, or restrain an infant while riding in a motor vehicle to prevent or minimize injury and conforms with federal motor vehicle safety standards. The bill also defines a crib as a bed or containment designed to accommodate an infant and a stroller as a non-motorized, wheeled vehicle designed to push or otherwise transport an infant including, but not limited to, a carriage, folding-type umbrella stroller, or full-size stroller.