Senate Bill 1104 proposes a sales and use tax exemption for breastfeeding equipment, specifically breast pumps, breast pump kits, and breast pump collection and storage supplies. The bill defines key terms related to these items, including "breast pump," "breast pump collection and storage supplies," and "breast pump kit." The exemption will be in effect until June 30, 2027, after which it will no longer apply. Additionally, the bill amends existing statutes to include this exemption and clarifies the conditions under which certain items are considered exempt from sales tax.

The bill also makes specific amendments to current law, including the addition of the new exemption under section 77.54 (76) and the modification of sections 77.52 (13) and 77.53 (10) to incorporate the new exemption. Notably, it deletes the reference to subsection (72) in these sections and replaces it with the new subsection (76), which pertains to the sales price of the specified breastfeeding equipment. The legislation aims to support breastfeeding by reducing the financial burden associated with purchasing necessary equipment.

Statutes affected:
Bill Text: 77.52(13), 77.52, 77.53(10), 77.53