Exempts sales of certain baby products from sales and use tax.

This bill exempts sales of specific baby products from New Jersey's sales and use tax. It directly affects families purchasing cribs, strollers, child restraint systems (like car seats meeting federal safety standards), baby bath products (soaps, shampoos, lotions, powders), and nursing supplies (bottles, nipples, funnels). The bill amends the Sales and Use Tax Act to add these items to the existing tax exemption list, which already covers baby food, formula, wipes, clothing, and diapers. By removing tax on these essential items, the bill aims to reduce costs for parents raising infants. The exemption takes effect immediately upon passage.