This bill proposes to permanently exempt sales and use tax on products specifically designed for young children, defined as those intended for infants and children under the age of five. A new section is added to chapter 82.08 RCW, stating that the tax levied by RCW 82.08.020 does not apply to these sales. The bill outlines various categories of products that fall under this exemption, including diaper changing products, hygiene and health products, feeding products, sleep products, car and booster seats, and toys designed for young children.

Additionally, a new section is added to chapter 82.12 RCW, indicating that the provisions of this chapter do not apply to the use of products for young children, with the same definition from the previous section being applicable. The bill also specifies that certain existing regulations, RCW 82.32.805 and 82.32.808, do not apply to this act, thereby streamlining the exemption process for these products.