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 provides detailed definitions for several terms, including "breast pump," "breast pump collection and storage supplies," and "children's diapers," to clarify the scope of the exemption.

Additionally, the bill specifies that certain items related to breast pumps, such as bottles and cleaning supplies, are only exempt if sold as part of a breast pump kit. The kit must include a breast pump and at least one other qualifying item, with the taxable items making up less than 50% of the total sales price. This legislation aims to alleviate the financial burden on families by reducing taxes on essential child care products.

Statutes affected:
House Introduced Bill: 205.91, 205.111