New Jersey Republicans Propose Bill to Exempt Personal Hygiene Products from Sales Tax

TRENTON, N.J. — A newly introduced bill in the New Jersey Senate seeks to exempt grooming, hygiene, and specific baby care items from the state’s 6.625% sales and use tax.

Senate Bill No. 4580, sponsored by Sen. Parker Space (R-24) and Sen. Kristin M. Corrado (R-40), would amend current law to remove sales tax on items such as soap, shampoo, toothpaste, mouthwash, deodorant, and sunscreen. The bill was introduced on Thursday.

Under the proposal, the exemption would apply regardless of whether the grooming and hygiene product qualifies as an over-the-counter drug. These items are currently taxed under the Sales and Use Tax Act despite being used for personal health and hygiene.

Additionally, the bill would exempt several baby care products from sales tax. These include child restraint systems, cribs, nursing bottles, nipples, and funnels, and strollers. Each item is specifically defined in the bill to ensure clarity on what qualifies under the exemption.

Lawmakers aim to reduce household costs

“This bill provides sales and use tax exemptions for the sales of grooming and hygiene products, as well as the sales of certain baby products,” according to the bill’s legislative statement.

If enacted, the law would take effect on the first day of the second month following the governor’s signature. The change would apply to all qualifying sales made on or after that date.

The proposed legislation amends P.L.1980, c.105 and supplements the Sales and Use Tax Act (P.L.1966, c.30). The bill text and definitions ensure the exemptions are limited to essential care items used for health and infant safety.