Bill > H3267

This bill proposes to create a sales tax exemption for apparel and related products specifically for children 5 years old and younger. The exemption would cover a wide range of items including children's diapers, clothing, accessories, and shoes. More specifically, "children's clothing" is defined to include shirts, pants, shorts, dresses, skirts, coveralls, pajamas, socks, undergarments, suits, uniforms, outerwear, bathing suits, costumes, and safety clothing. "Children's accessories" are defined as items worn or carried by young children such as gloves, hosiery, belts, bibs, hair accessories, scarves, ties, and hats, but explicitly excludes items like bags, wallets, jewelry, watches, fabrics, sports equipment, umbrellas, and wigs. By creating this sales tax exemption, the bill aims to reduce the financial burden on families with young children by making essential clothing and accessory items more affordable.

Budget and Finance

https://malegislature.gov/Bills/194/H3267