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Bill > A3846


NJ A3846

NJ A3846
Exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax.


summary

Introduced
02/22/2024
In Committee
02/22/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill exempts select baby products from the "Sales and Use Tax Act." Currently, the purchases of certain baby items such as cribs; child restraint systems; nursing bottles, nipples, and 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 that is designed to protect, hold, or restrain an infant while riding in a motor vehicle to prevent or minimize injury and conforms with federal motor vehicle safety standards. The bill also defines a "crib" as a bed or containment designed to accommodate an infant and a "stroller" as a non-motorized, wheeled vehicle designed to push or otherwise transport an infant including, but not limited to, a carriage, folding-type umbrella stroller, or full-size stroller.

AI Summary

This bill exempts select baby products, including cribs, child restraint systems, nursing bottles and funnels, and strollers, from the sales and use tax in New Jersey. The bill defines these terms to ensure clarity, such as a "child restraint system" as a device designed to protect an infant in a motor vehicle, and a "stroller" as a non-motorized, wheeled vehicle to transport an infant. The purpose of the bill is to help reduce the costs of caring for an infant child by exempting these essential baby products from taxation.

Committee Categories

Education

Sponsors (7)

Last Action

Introduced, Referred to Assembly Children, Families and Food Security Committee (on 02/22/2024)

bill text


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