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

This bill exempts the sale of recreational safety helmets from New Jersey's sales and use tax. It directly affects consumers buying helmets for activities like biking, skateboarding, skiing, or snowboarding, and the businesses selling them. The exemption applies to helmets that meet existing safety standards for those activities or are specifically designed for them (e.g., bike helmets, ski helmets, or snowmobile helmets). The tax change takes effect three months after the bill is signed into law.