Bill > HB47

This bill modifies Maryland's sales and use tax laws to expand tax exemptions for baby and childcare products. Specifically, the bill adds several new items to the list of products that will be exempt from sales and use tax, including baby food, baby formula, baby oil, baby powder, baby wipes, potty chairs, infant car seats, high chairs, booster seats, cribs, bassinets, strollers, infant clothing, swaddles, bibs, infant blankets, and baby monitors. The bill also makes some minor modifications to the existing list of tax-exempt personal care and hygiene items, removing some specific product listings while maintaining exemptions for diapers, diaper rash cream, and various oral hygiene and feminine hygiene products. The changes to these tax exemptions will take effect on July 1, 2025, which gives businesses and consumers time to prepare for the new tax treatment of these baby and childcare products. The goal of the bill appears to be to reduce the financial burden on families by eliminating sales tax on essential baby and childcare items.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0047?ys=2025RS