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

This New Jersey bill exempts specific baby products from state sales and use tax, directly affecting parents and caregivers who purchase these items. It removes tax from cribs, child restraint systems (like car seats meeting federal safety standards), nursing bottles/nipples/funnels, and strollers. The law defines each product category clearly, such as strollers as non-motorized transport devices for infants. The exemption takes effect immediately upon enactment, aiming to reduce the cost of essential infant care items.