Bill > H3268

This bill proposes to add two new sales and use tax exemptions for specific infant and child-related items. First, the bill exempts sales of non-prescription breast pumps, baby care products (such as lotions, oils, and powders), infant supplies (including baby harnesses, carriages, strollers, car seats, changing tables, cribs, and crib blankets), diaper bags, nursing bottles, nipples, teething items, and baby wipes from sales tax. Second, the bill creates a tax exemption for clothing and accessories for children 5 years old and younger, which includes a comprehensive list of clothing items like shirts, pants, dresses, pajamas, socks, and outerwear, as well as accessories such as gloves, bibs, hair accessories, and hats. The bill specifically excludes certain items from the "children's accessories" definition, such as bags, jewelry, sports equipment, and umbrellas. By providing these tax exemptions, the bill aims to reduce the financial burden on families with young children by making essential infant and child-related items more affordable.

Budget and Finance

https://malegislature.gov/Bills/194/H3268