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

New Jersey's S 3248 exempts cribs, child restraint systems (like car seats meeting federal safety standards), nursing bottles/nipples/funnels, and strollers from the state's sales and use tax. This directly reduces costs for parents purchasing essential baby products. The bill defines "child restraint systems" as devices protecting infants in vehicles, "cribs" as infant beds, and "strollers" as non-motorized transport devices. The exemption takes effect immediately upon enactment.