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 carriers, baby exercisers, breast pumps and their associated supplies, baby bottles, pacifiers, diapers, and children's clothing. This legislation aims to alleviate the financial burden on families purchasing essential items for infants and toddlers.

In addition to the list of exempt items, the bill provides definitions for key terms related to breast pumps and their accessories, including what constitutes a "breast pump kit" and the specific items that may be included. The definitions clarify the scope of the exemption and ensure that consumers understand which products qualify. Overall, this bill seeks to support families by making necessary child care products more affordable through tax exemptions.

Statutes affected:
House Introduced Bill: 205.51, 205.78