Massachusetts H3268 provides sales and use tax exemptions for certain items for infants and children.
Massachusetts H3268 amends the sales and use tax exemptions to include non-prescription breast pumps, baby lotions, baby oils, baby powders, infant supplies, children's clothing, children's accessories, and children's shoes. The bill specifies that children's clothing includes items such as shirts, pants, and pajamas, while children's accessories include items like gloves and hats but exclude bags and sports equipment. The exemptions apply to items intended for children aged five and under.
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