New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S3248

Introduced
5/16/24  
Refer
5/16/24  
Report Pass
6/20/24  

Caption

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

Impact

If enacted, SB 3248 would modify current taxation laws, specifically the Sales and Use Tax Act, significantly impacting the financial framework surrounding the care of infants. By excluding select baby products from taxation, the bill seeks to benefit households with infants, thereby promoting economic relief for parents. This legislative change could lead to increased sales of these tax-exempt products, which in turn might drive market growth within the baby goods sector.

Summary

Senate Bill 3248 aims to alleviate some financial burdens associated with the cost of infant care by exempting specific baby products from sales and use tax in the state of New Jersey. The bill proposes to remove tax liabilities on items such as cribs, child restraint systems, nursing bottles, and strollers. The rationale behind this legislation is to make essential caregiving products more affordable for families, reducing the overall expenditure involved in raising infants.

Contention

The discussions surrounding SB 3248 may include both support and criticism. Supporters of the bill, including parenting groups and family advocates, argue that eliminating taxes on vital baby products aids families at a crucial stage of life, promoting healthier outcomes for both infants and parents. However, opponents might raise concerns regarding the potential loss of tax revenue for the state or question the selection of specific products for exemption, suggesting broader legislation may be needed to address various aspects of childcare costs.

Companion Bills

NJ A3846

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.

NJ S3860

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

Similar Bills

GA SB183

Sales and Use Taxes; certain baby products from taxation; exempt

CA AB652

Product safety: juvenile products: chemicals: perfluoroalkyl and polyfluoroalkyl substances.

VA HB1536

Retail Sales and Use Tax; exemption for certain baby products.

IN HB1001

Tax and fiscal matters.

MA H3268

Providing for certain sales and use tax exemptions

IN SB0002

Fiscal matters.

MN HF552

PFAS in juvenile products prohibited.

TX HR1355

Congratulating Iram "Jay" Leon on winning the 2013 Gusher Marathon in Beaumont.