Exempts grooming and hygiene products and certain baby products from sales and use tax.

This bill exempts grooming and hygiene products (like soap, shampoo, toothpaste, and sunscreen) and specific baby products (child car seats, cribs, nursing bottles, and strollers) from New Jersey's sales and use tax. It adds these items to the existing list of tax-exempt goods under the Sales and Use Tax Act. The exemption applies to all qualifying products regardless of whether they meet the legal definition of "over-the-counter drugs" (e.g., some toothpastes). This change directly affects consumers purchasing these everyday items, reducing their out-of-pocket costs for essential personal care and infant products.