California AB1596 exempts sales and use taxes on infant car seats from January 1, 2027, to January 1, 2032, to ease the cost of living for families.
California AB1596 exempts sales and use taxes on infant car seats from January 1, 2027, to January 1, 2032. This exemption aims to ease the high cost of living for California families and enhance the affordability of child safety products. The exemption applies to the gross receipts from the sale and the storage, use, or other consumption of infant car seats in the state. The California Department of Tax and Fee Administration will analyze performance indicators and report findings to the Legislature annually. The exemption does not apply to taxes levied by counties, cities, or districts.
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