SENATE BUDGET AND APPROPRIATIONS COMMITTEE

STATEMENT TO

SENATE, No. 4658

STATE OF NEW JERSEY

DATED:  JUNE 26, 2025

      The Senate Budget and Appropriations Committee reports favorably Senate Bill No. 4658.

      As reported, this bill provides sales and use tax exemptions for the sales of certain baby products and sunscreen.

      The sales and use tax exemption provided for baby products would include baby wash or soap, baby shampoos, baby lotions, and baby powders; child restraint systems; cribs; nursing bottles, nipples, and funnels; and strollers.  A “child restraint system” is defined under the bill to mean any device that is designed to protect, hold, or restrain an infant or young child 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 sleeping enclosure designed to accommodate an infant or young child including bassinets and toddler beds.  In addition, the bill further defines a “stroller” as a non-motorized, wheeled vehicle designed to push or otherwise transport an infant or young child including, but not limited to, a carriage, folding-type umbrella stroller, or full-size stroller.

      The bill also provides a sales and use tax exemption for the sales of sunscreen.  “Sunscreen” is defined under the bill to mean a lotion, cream, spray, or gel regulated by the federal Food and Drug Administration that is primarily used for purposes of absorbing, reflecting, or scattering ultraviolet radiation and preventing sunburn or any sun-related skin damage.  The definition of sunscreen would not, however, include products marketed or intended for use as cosmetics or otherwise intended to be applied for cleansing, beautifying, promoting attractiveness, or altering appearance.

FISCAL IMPACT:

      Fiscal information for this bill is currently unavailable.