Discussion · Massachusetts · Open
Should Massachusetts exempt baby and young children’s items from the sales tax?
Bill H.3268 would amend Chapter 64H, Section 6 of the Massachusetts General Laws to exempt certain items for infants and young children from the state sales and use tax. The exempt items would include:
Infant supplies: non-prescription breast pumps, baby lotions, oils and powders, baby harnesses, carriages, strollers, car seats, restraints, changing tables, cribs and crib blankets, diaper bags, nursing bottles, nipples, teething items and baby wipes.
Apparel for children 5 and younger: diapers, clothing, accessories and shoes. Accessories such as gloves, bibs and hats are covered, but bags, wallets, jewelry, watches, sports equipment, umbrellas and wigs are not.
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