Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products

SB 159 proposes to exempt specific essential items from state sales and use tax. This bill would directly benefit consumers by removing the sales tax on purchases of baby formula, baby bottles, baby wipes, breast milk pumping equipment, and diapers for personal use. It would also exempt maternity clothing and various menstrual hygiene products, such as tampons and menstrual cups, when bought for personal use. The legislation defines each of these product categories to clarify what qualifies for the exemption. If enacted, these changes would take effect on September 1, 2025.