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, while removing the conjunction "and" from the previous list.

Additionally, the bill includes a provision stating that the new exemptions will take effect for sales and purchases made after June 30, 2025. This expansion aims to alleviate financial burdens on families purchasing essential baby products.

Statutes affected:
Introduction: 297A.67