New Jersey A302 exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax.
New Jersey A302 exempts certain baby products from sales and use tax. This includes cribs, child restraint systems, nursing bottles, nipples, funnels, and strollers. The bill aims to reduce the costs of caring for an infant by exempting these items from taxation. A "child restraint system" is defined as a device designed to protect, hold, or restrain an infant in a motor vehicle, conforming to federal motor vehicle safety standards. The exemption takes effect immediately.
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