Eliminates sales tax on baby necessities and sunscreen.

This bill exempts specific baby products and sunscreen from New Jersey's sales tax starting October 1, 2025. It directly affects parents and caregivers purchasing baby necessities like baby wash, car seats (child restraint systems), cribs, nursing bottles, and strollers, as well as sunscreen regulated by the FDA for sun protection (excluding cosmetic products). The bill amends existing tax law to add these items to the list of exempt sales, clarifying definitions for terms like "child restraint system" and "sunscreen." It does not change tax rates but removes tax from these specific retail purchases. The exemption applies to all qualifying products sold after the effective date.