Eliminates sales tax on baby necessities and sunscreen.

This bill eliminates New Jersey's sales tax on specific baby products and sunscreen. It exempts baby wash, shampoos, lotions, powders, car seats (child restraint systems), cribs, nursing bottles/nipples, and strollers from the state sales tax. It also exempts FDA-regulated sunscreen (lotion, cream, spray, or gel for UV protection) but excludes cosmetic products like sunscreens marketed for beautification. The exemption applies to retail sales starting October 1, 2025, directly affecting parents and caregivers purchasing these items for infants and young children.