SB 388

This bill creates a sales and use tax exemption for the following: 1) baby cribs,

baby playpens, and baby play yards; 2) baby safety gates; 3) baby monitors; 4) child

safety cabinet locks and latches; 5) electrical outlet safety covers; 6) baby strollers;

7) bicycle child carrier seats and trailers; 8) child safety restraint systems designed

for transporting young children in a motor vehicle; 9) baby exercisers, jumpers,

bouncer seats, and swings; 10) breast pumps, baby bottles and nipples, baby bottle

sterilizers, pacifiers, and teethers; 11) children's diapers, reusable diaper covers, and

baby wipes; and 12) baby changing tables and changing pads.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.