Bill > A196

Introduced Session

This bill exempts the sales of certain baby products from the sales and use tax. Under current law, baby food, formula, wipes, clothing, and diapers are currently exempt from the sales and use tax. However, there are other items of equal importance in caring for a baby that are currently taxable such as cribs, strollers, child restraint systems, baby bath soaps, shampoos, lotions, and powders, and nursing bottles, nipples, and funnels. The bill defines a "child restraint system" as any device that is designed to protect, hold, or restrain a child while riding in a motor vehicle to prevent or minimize injury and conforms with federal motor vehicle safety standards. The bill also defines "crib" to mean a bed or containment designed to accommodate an infant and "stroller" to mean a non-motorized, wheeled vehicle designed to push or otherwise transport a young child including, but not limited to, a carriage, folding-type umbrella stroller, or a full-size stroller. By exempting these items from the sales and use tax, the State can continue to provide assistance to families by reducing the costs of raising a child.

AI Summary

Committee Categories

Dawn Fantasia (R)*,  Michael Inganamort (R)*, 

Introduced, Referred to Assembly Children, Families and Food Security Committee (on 01/09/2024)

Official Document