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

This bill exempts sales of recreational safety helmets from sales and use tax in New Jersey. A "recreational safety helmet" is defined as any helmet or protective headgear that meets safety standards for certain activities or is designed for downhill skiing or snow-based transport. The tax 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.

This bill exempts sales of recreational safety helmets from sales and use tax in New Jersey. A "recreational safety helmet" is defined as any helmet or protective headgear that meets safety standards for certain activities or is designed for downhill skiing or snow-based transport. The tax exemption applies to sales made three months after the bill's enactment.