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

This bill (S 1865) 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 defines key terms like "child restraint system" and "stroller" to clarify which products qualify for the tax exemption. Currently, items like baby food and diapers are tax-exempt, but this bill extends that relief to the listed essential baby care items. The bill was introduced in January 2024 and referred to the Senate Health Committee.