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Legislative Year: 2024 Change

Bill Detail: HB24-1027

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Title Exemption for Children's Products
Status House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed (05/14/2024)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors T. Winter (R)
Senate Sponsors B. Pelton (R)
House Committee Finance
Senate Committee
Date Introduced 01/10/2024

Section 1 of the bill creates, beginning on January 1, 2025, and
continuing indefinitely, a state sales and use tax exemption for baby and
toddler products. A baby and toddler product is defined to include a
baby crib, playpen, or play yard; a baby stroller; a baby safety gate,
cabinet lock or latch, or electrical socket cover; a baby monitor; a bicycle
child carrier seat, or trailer, including an adaptor or accessory; a baby
exerciser, jumper, bouncer seat, or swing; a breast pump, bottle sterilizer,
bottle, or nipple, pacifier, or teething ring; baby wipes; a changing table
or pad; and baby and toddler clothing.
Section 1 also creates a time-limited state sales and use tax
exemption, or sales and use tax holiday, for back-to-school items. The tax
holiday applies for 14 days beginning on January 1, 2025, and for an
additional 14 days beginning on July 24, 2025. A back-to-school item
is defined to mean an article of clothing, a bag, a school supply, a
learning aid, or a personal computer or personal computer-related
accessory that is purchased primarily for use by an individual who is a
minor. The exemption for each item is limited by cost as follows:
  • $100 for an article of clothing or a bag;
  • $50 for a school supply;
  • $30 for a learning aid; and
  • $1,500 for a personal computer or a personal
computer-related accessory.
Section 2 permits a town, city, or county to create sales and use tax
exemptions that are identical to the state exemptions.

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with Amendments
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