S.477

Exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax in New Jersey.

This bill exempts certain baby products from the sales and use tax in New Jersey. Currently, purchases of cribs, child restraint systems, nursing bottles, nipples, funnels, and strollers are subject to the sales and use tax. The bill would exempt these items from the tax to help reduce the costs of caring for an infant child. The bill defines a "child restraint system" as any device designed to protect, hold, or restrain an infant while riding in a motor vehicle and conforming with federal motor vehicle safety standards.