Exempts child restraint systems from sales and use tax and includes their value in insurance settlements for automobile losses.

The bill exempts the sales price of child restraint systems from sales and use tax. It also mandates that the value of any child restraint systems present in an automobile at the time of a partial or total loss be included in insurance settlements for such losses. The bill applies to automobile losses occurring on or after July 1, 2025.

Exempts child restraint systems from sales and use tax and includes their value in insurance settlements for automobile losses.

The bill exempts the sales price of child restraint systems from sales and use tax. It also mandates that the value of any child restraint systems present in an automobile at the time of a partial or total loss be included in insurance settlements for such losses. The bill applies to automobile losses occurring on or after July 1, 2025.