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Exemption for Children's Products

Concerning tax relief for products essential to minors, and, in connection therewith, creating a sales and use tax exemption for baby and toddler products and creating a sales and use tax holiday for back-to-school items.
2024 Regular Session
Fiscal Policy & Taxes
Bill Summary

Section 1 of the bill creates, beginning on January 1, 2025, and continuing indefinitely, a state sales and use tax exemption for baby and toddler products. A "baby and toddler product" is defined to include a baby crib, playpen, or play yard; a baby stroller; a baby safety gate, cabinet lock or latch, or electrical socket cover; a baby monitor; a bicycle child carrier seat, or trailer, including an adaptor or accessory; a baby exerciser, jumper, bouncer seat, or swing; a breast pump, bottle sterilizer, bottle, or nipple, pacifier, or teething ring; baby wipes; a changing table or pad; and baby and toddler clothing. Section 1 also creates a time-limited state sales and use tax exemption, or sales and use tax holiday, for back-to-school items. The tax holiday applies for 14 days beginning on January 1, 2025, and for an additional 14 days beginning on July 24, 2025. A "back-to-school item" is defined to mean an article of clothing, a bag, a school supply, a learning aid, or a personal computer or personal computer-related accessory that is purchased primarily for use by an individual who is a minor. The exemption for each item is limited by cost as follows:

  • $100 for an article of clothing or a bag;
  • $50 for a school supply;
  • $30 for a learning aid; and
  • $1,500 for a personal computer or a personal computer-related accessory.

Section 2 permits a town, city, or county to create sales and use tax exemptions that are identical to the state exemptions.
(Note: This summary applies to this bill as introduced.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. T. Winter
Sen. B. Pelton



The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details