The bill amends the General Sales Tax Act of 1933 by adding a new section, 4mm, which establishes a sales tax exemption for a variety of baby and child-related products. Specifically, the exemption applies to items such as cribs, strollers, safety gates, child safety locks, bicycle child carrier seats, baby exercisers, breast pumps and their associated supplies, baby bottles, pacifiers, teething rings, baby wipes, changing tables, children's diapers, and baby clothing. This exemption aims to alleviate financial burdens on families purchasing essential items for infants and toddlers.

Additionally, the bill provides detailed definitions for several terms related to the new exemptions, including "breast pump," "breast pump collection and storage supplies," "children's diapers," and "clothing." It specifies what constitutes a breast pump kit and outlines the items that are included or excluded from the exemption. The intent of these definitions is to clarify the scope of the exemption and ensure that it applies appropriately to the intended products, thereby supporting families with young children in Michigan.

Statutes affected:
House Introduced Bill: 205.51, 205.78