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, 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," and "children's diapers." It clarifies what constitutes a breast pump kit and specifies which items are included or excluded from the exemption. Overall, the bill seeks to enhance support for families by reducing the tax burden on necessary child care products.

Statutes affected:
House Introduced Bill: 205.51, 205.78