NJ A5806

Eliminates New Jersey sales and use tax on baby products including baby wash, soap, shampoos, lotions, powders, child restraint systems (car seats), cribs, bassinets, toddler beds, nursing bottles, nipples, funnels, and strollers

Exempts sunscreen from sales tax, defined as FDA-regulated lotions, creams, sprays, or gels used to prevent sunburn and sun-related skin damage (excludes cosmetic products)

Removes sunscreen from the definition of "grooming and hygiene product," which had previously excluded it from the over-the-counter drug exemption

Takes effect immediately and applies to retail sales made on or after October 1, 2025