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

New Jersey's Bill A-1119 would exempt sales of recreational safety helmets from the state's sales and use tax. This affects consumers purchasing helmets that meet safety standards for activities like biking, skiing, or snowboarding. The bill defines qualifying helmets as those either required by law for use on bikes/motorcycles/skateboards or specifically designed for downhill skiing, snowboarding, or snowmobiles. The exemption would apply to purchases made after the bill takes effect (three months post-enactment), but the bill is still pending in committee as of its January 2026 introduction.