Exempts sales of recreational safety helmets from sales and use tax in New Jersey.

The bill provides an exemption from the sales and use tax for sales of recreational safety helmets in New Jersey. It defines recreational safety helmets as any helmet or other protective headgear that meets certain standards or is designed for downhill skiing or similar snow-covered terrain activities. This exemption applies to sales made three months after the bill's enactment.

Exempts sales of recreational safety helmets from sales and use tax in New Jersey.

The bill provides an exemption from the sales and use tax for sales of recreational safety helmets in New Jersey. It defines recreational safety helmets as any helmet or other protective headgear that meets certain standards or is designed for downhill skiing or similar snow-covered terrain activities. This exemption applies to sales made three months after the bill's enactment.