SENATE HEALTH, HUMAN SERVICES AND SENIOR CITIZENS COMMITTEE

STATEMENT TO

SENATE, No. 3248

STATE OF NEW JERSEY

DATED:  JUNE 20, 2024

      The Senate Health, Human Services and Senior Citizens Committee reports favorably Senate Bill No. 3248.

      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.