NJ S4580

Exempts grooming and hygiene products from New Jersey sales and use tax, including soap, cleaning solution, shampoo, toothpaste, mouthwash, anti-perspirant, and suntan lotion or screen

Creates a new sales tax exemption for baby products including child restraint systems (car seats), cribs, nursing bottles, nipples, funnels, and strollers

Defines "child restraint system" as any device designed to protect or restrain an infant or young child in a motor vehicle that conforms with federal safety standards

Defines "stroller" as any non-motorized wheeled vehicle for transporting young children, including carriages, umbrella strollers, and full-size strollers

Takes effect on the first day of the second month following enactment