Exempts grooming and hygiene products and certain baby products from sales and use tax.
This bill provides sales and use tax exemptions for grooming and hygiene products, as well as certain baby products. The grooming and hygiene products include soap, shampoo, toothpaste, and sun tan lotion. The baby products include child restraint systems, cribs, nursing bottles, nipples, funnels, and strollers. The bill defines a "child restraint system" as a device designed to protect, hold, or restrain an infant or young child while riding in a motor vehicle.
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