New Jersey S1865 exempts sales of baby products like cribs, strollers, and child restraint systems from sales and use tax.
New Jersey S1865 aims to reduce the cost of raising a child by exempting certain baby products from sales and use tax. This bill adds to the current exemptions for baby food, formula, wipes, clothing, and diapers by also exempting cribs, strollers, child restraint systems, baby bath soaps, shampoos, lotions, powders, and nursing bottles, nipples, and funnels. The bill defines a "child restraint system" as a device designed to protect, hold, or restrain an infant in a motor vehicle, a "crib" as a bed or containment for an infant, and a "stroller" as a non-motorized, wheeled vehicle for.
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