The bill amends the Use Tax Act of 1937 by adding a new section, 4mm, which exempts a variety of baby and child-related products from the use tax. Specifically, the exemption applies to items such as cribs, strollers, safety gates, child safety locks, bicycle child carriers, baby clothing, diapers, and various breastfeeding supplies, including breast pumps and their associated collection and storage items. The bill defines these items and clarifies what constitutes a "breast pump kit" and "children's diapers," ensuring that consumers are aware of the tax-exempt status of these essential products.

Additionally, the bill outlines specific definitions for terms related to the exempt items, such as "breast pump," "breast pump collection and storage supplies," and "children's diapers." It specifies that certain items, like bottles and cleaning supplies, are only exempt if sold as part of a breast pump kit. This legislation aims to alleviate the financial burden on families by making essential baby and child care products more affordable through tax exemptions.

Statutes affected:
House Introduced Bill: 205.91, 205.111