summary
Introduced
01/09/2026
01/09/2026
In Committee
01/09/2026
01/09/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Regular Session
Bill Summary
Sales tax exemption; vital baby products. Creates a retail sales and use tax exemption for vital baby products, including (i) children's diapers, (ii) therapeutic or preventative creams and wipes marketed primarily for use on the skin of children, (iii) child restraint devices or booster seats, (iv) cribs, (v) strollers meant for transporting children from infancy to 36 months of age, and (vi) food represented for dietary use solely as a food for infants.
AI Summary
This bill creates a retail sales and use tax exemption for "vital baby products," meaning that these items will no longer be subject to sales tax. The specific products included in this exemption are children's diapers, therapeutic or preventative creams and wipes primarily marketed for use on children's skin, child restraint devices or booster seats that meet federal safety standards, cribs that comply with federal safety standards, strollers designed for infants up to 36 months old that meet federal safety standards, and infant formula that is represented as a substitute for human milk. This exemption aims to reduce the financial burden on parents and caregivers for essential baby items.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Continued to next session in Finance and Appropriations (9-Y 5-N) (on 01/20/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://lis.virginia.gov/bill-details/20261/SB187 |
| Fiscal Note/Analysis - Fiscal Impact statement From TAX (1/17/2026 10:58 am) | https://lis.blob.core.windows.net/files/1089573.PDF |
| BillText | https://lis.virginia.gov/bill-details/20261/SB187/text/SB187 |
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