NJ S1745

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

Exempts specific baby products from sales and use tax: child restraint systems (car seats), cribs, nursing bottles with nipples and funnels, and strollers

Defines "stroller" broadly to include carriages, folding umbrella strollers, and full-size strollers; child restraint systems must conform to federal motor vehicle safety standards

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

Pre-filed for introduction in the 2026 legislative session, sponsored by Senators Parker Space (District 24) and Kristin M. Corrado (District 40)