New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A3846

Introduced
2/22/24  

Caption

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

Impact

If enacted, A3846 would modify the current 'Sales and Use Tax Act' in New Jersey by specifying exemptions for certain baby products thereby decreasing the taxable base for these goods. By exempting these products, the state acknowledges the financial challenges that parents face and aims to support families during a critical period of growth and development for their children. It is anticipated that this will not only ease the expenses associated with caring for an infant but potentially stimulate sales growth in related markets.

Summary

Assembly Bill A3846 proposes a sales tax exemption for select baby products including cribs, child restraint systems, nursing bottles and nipples, and strollers. The purpose of this legislation is to alleviate the financial burden on families with infants by removing sales tax from these essential items. The bill defines each product category clearly, ensuring that parents understand what items are included in the exemption. As a result, this measure aims to promote affordability and accessibility of necessary baby items, which could positively impact new parents in the state of New Jersey.

Contention

Notable points of contention that may arise include concerns about the overall effect on state revenue from sales tax, which could impact funds for public services. While proponents argue that the long-term benefits of supporting families outweigh potential revenue losses, opponents may raise concerns about prioritizing tax cuts for specific demographic groups. There could also be discussions on which items qualify as essential, leading to debates on equity in taxation for various classes of products.

Companion Bills

NJ S3248

Same As Exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax.

NJ A5453

Carry Over Exempts cribs, child restraint systems, nursing bottles, and strollers from sales and use tax.

Previously Filed As

NJ A5453

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

NJ S3860

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

NJ S3248

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

NJ A5547

Exempts sales of certain baby products from sales and use tax.

NJ A196

Exempts sales of certain baby products from sales and use tax.

NJ S1865

Exempts sales of certain baby products from sales and use tax.

NJ S4580

Exempts grooming and hygiene products and certain baby products from sales and use tax.

NJ A5873

Exempts grooming and hygiene products and certain baby products from sales and use tax.

NJ S4658

Eliminates sales tax on baby necessities and sunscreen.

NJ A5806

Eliminates sales tax on baby necessities and sunscreen.

Similar Bills

NJ S3248

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

NJ S3860

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

NJ A5453

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

NJ A5547

Exempts sales of certain baby products from sales and use tax.

NJ A196

Exempts sales of certain baby products from sales and use tax.

NJ S1865

Exempts sales of certain baby products from sales and use tax.

NJ S4658

Eliminates sales tax on baby necessities and sunscreen.

NJ S4580

Exempts grooming and hygiene products and certain baby products from sales and use tax.