Exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax.

This bill exempts specific baby products from New Jersey's sales and use tax, directly affecting parents and caregivers purchasing these items. It removes tax from cribs (infant beds), child restraint systems (car seats meeting federal safety standards), nursing bottles/nipples/funnels, and strollers (all non-motorized transport devices). The law amends the Sales and Use Tax Act to add these products to the tax-exempt list, effective immediately upon enactment. This change reduces out-of-pocket costs for essential infant care items without altering existing tax rates for other goods.