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 initiative aims to alleviate financial burdens on families with young children by removing sales tax from essential items.

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 the items that are included or excluded from the exemption. The intent of these definitions is to ensure clarity in the application of the tax exemption and to support breastfeeding and child care by making necessary products more affordable for families.

Statutes affected:
House Introduced Bill: 205.51, 205.78