This bill amends Minnesota Statutes 2024, section 297A.67, subdivision 9, to expand the sales and use tax exemption for certain baby products. The amendment adds a variety of items to the list of exempt products, including baby wipes, cribs, bassinets, crib and bassinet mattresses, crib and bassinet sheets, changing tables, changing pads, strollers, car seats and car seat bases, baby swings, bottle sterilizers, and infant eating utensils. The previous language that included only breast pumps, baby bottles and nipples, pacifiers, and teething rings is modified to include these additional items.

Furthermore, the bill specifies that the new exemptions will take effect for sales and purchases made after June 30, 2025. This change aims to provide financial relief to families purchasing essential baby products by exempting a broader range of items from sales and use tax.

Statutes affected:
Introduction: 297A.67