Bill > S1745

Introduced Session

This bill provides sales and use tax exemptions for the sales of grooming and hygiene products, as well as the sales of certain baby products. Under current law, receipts from the sales of grooming and hygiene products designed for human use are subject to sales and use tax. A "grooming and hygiene product" would qualify for the sales and use tax exemption provided under the bill if the product is soap or cleaning solution, shampoo, toothpaste, mouthwash, anti-perspirant, or sun tan lotion or screen, regardless of whether the item is an "over-the-counter drug" under State law. The bill also provides a sales and use tax exemption for select baby products, namely: child restraint systems; cribs; nursing bottles, nipples, and funnels; and strollers. The bill defines a "child restraint system" as any device that is designed to protect, hold, or restrain an infant or young child while riding in a motor vehicle to prevent or minimize injury, and conforms with federal motor vehicle safety standards. A "crib" is defined under the bill as a bed or containment designed to accommodate an infant. Finally, the bill defines a "stroller" as a non-motorized, wheeled vehicle designed to push or otherwise transport a young child including, but not limited to, a carriage, folding-type umbrella stroller, or full-size stroller.

AI Summary

Committee Categories

Kristin Corrado (R)*,  Parker Space (R)*, 

Introduced in the Senate, Referred to Senate Commerce Committee (on 01/13/2026)

Official Document