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

S 3520 exempts the sale of recreational safety helmets from New Jersey's sales and use tax. It defines these helmets as those meeting safety standards for activities like cycling, skateboarding, skiing, or snowboarding, or designed specifically for snow sports such as snowmobiling. This means consumers purchasing these helmets would pay no state sales tax, and retailers would not collect the tax on them. The exemption would apply to sales made three months after the bill becomes law.