Exempts sale of recreational safety helmets from sales and use tax.

New Jersey Assembly Bill A457 exempts the sale of recreational safety helmets from state sales and use tax. It directly affects consumers purchasing helmets that meet specific safety standards for activities like biking, skateboarding, skiing, or snowmobiling. The bill defines "recreational safety helmets" as headgear that either complies with existing helmet laws for those activities or is specifically designed for them (e.g., bike helmets, ski helmets). The exemption applies to sales made after the law takes effect, which would be three months following enactment.