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

This bill exempts grooming and hygiene products (like soap, shampoo, toothpaste, and sunscreen) and specific baby products (child car seats, cribs, nursing bottles, and strollers) from New Jersey's sales and use tax. It directly affects consumers purchasing these everyday items and retailers selling them, as these products would no longer be subject to state sales tax. The bill amends existing tax law to add "grooming and hygiene products" to the list of tax-exempt items and creates a new exemption for defined baby products. The tax exemption applies to sales made after the second month following the bill's enactment.