A bill to amend 1937 PA 94, entitled “Use tax act,” (MCL 205.91 to 205.111) by adding section 4mm.
Exempts from use tax the storage, use, or consumption of various baby and toddler items, including but not limited to cribs, strollers, safety gates, child safety locks, bicycle child carriers, baby exercisers, breast pumps and related supplies, bottle sterilizers, baby bottles and nipples, pacifiers, teething rings, baby wipes, changing tables and pads, children's diapers (both single-use and reusable), and baby and toddler clothing and accessories.
Co-sponsored by Reps.
Referred to the Committee on Families, Children and Seniors