Bill
Bill > S3248
NJ S3248
NJ S3248Exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax.
summary
Introduced
05/16/2024
05/16/2024
In Committee
06/20/2024
06/20/2024
Crossed Over
Passed
Dead
01/12/2026
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 strollers, from the "Sales and Use Tax Act" in order to help reduce the costs of caring for an infant child. 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 designed for an infant, and a "stroller" as a non-motorized, wheeled vehicle to transport an infant.
Committee Categories
Budget and Finance, Health and Social Services
Sponsors (6)
Kristin Corrado (R)*,
Owen Henry (R)*,
Carmen Amato (R),
Tony Bucco (R),
Parker Space (R),
Latham Tiver (R),
Last Action
Referred to Senate Budget and Appropriations Committee (on 06/20/2024)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/S3248 |
| Analysis - Statement SHH 6/20/24 | https://pub.njleg.gov/Bills/2024/S3500/3248_S1.PDF |
| BillText | https://pub.njleg.gov/Bills/2024/S3500/3248_I1.HTM |
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