Bill > SB183

This bill amends the Georgia Code to create a new sales and use tax exemption for specific baby products, providing a detailed definition of what qualifies for the exemption. The exempted products include children's diapers, therapeutic or preventive creams and wipes primarily for children's skin, child restraint devices and booster seats that meet National Highway Traffic Safety Administration standards, cribs that comply with U.S. Consumer Product Safety Commission standards for full-size and non-full-size baby cribs, and strollers designed for children from infancy to 36 months that meet specific safety standards. By adding this exemption as paragraph (106) to the existing tax exemption list, the bill aims to reduce the financial burden on families by eliminating sales tax on essential baby care and safety items. The bill follows standard legislative procedure by including a clause that repeals any laws in conflict with its provisions, ensuring clean implementation of the new tax exemption.

Budget and Finance

https://www.legis.ga.gov/legislation/70376