SB 511 Retail Sales and Use Tax; exemption for certain baby products

About SB-511

Sales tax exemption; certain baby products. Creates a retail sales and use tax exemption for certain 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, and (v) strollers meant for transporting children, usually from infancy to 36 months of age.