Exempts grooming and hygiene products and certain baby products from sales and use tax.

This bill exempts grooming and hygiene products (like soap, shampoo, toothpaste, and sunscreen) and specific baby products (child restraints, cribs, nursing bottles/nipples, and strollers) from New Jersey's sales and use tax. It directly affects consumers who purchase these everyday items, removing the tax burden on them. The key mechanism adds these categories to the existing list of tax-exempt items under New Jersey's tax code. The exemption applies to sales made after the bill's effective date, which is the second month following enactment.