Bill > HB4059

This bill amends the Michigan Use Tax Act to create a sales tax exemption for a wide range of baby and toddler-related items, effectively eliminating use tax on products essential for infant and child care. The exemption specifically covers items such as cribs, playpens, strollers, safety gates, child safety locks, bicycle child carriers, baby exercisers, breast pumps and related supplies, baby bottles, pacifiers, teething rings, baby wipes, changing tables, children's diapers, and baby and toddler clothing and accessories. The bill provides detailed definitions for several key terms, including "breast pump" (which encompasses the device and its power supply), "breast pump collection and storage supplies" (such as shields, tubes, valves, and storage bags), and "children's diapers" (including both single-use and reusable options). The legislation aims to reduce the financial burden on families with young children by eliminating use tax on these essential child-rearing items, potentially making such products more affordable for parents and caregivers.

Business and Industry

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4059