An Act providing for certain sales and use tax exemptions

HD 72 adds sales and use tax exemptions for specific baby and children's products in Massachusetts. It directly affects parents, caregivers, and retailers by eliminating sales tax on non-prescription breast pumps, baby care items (like lotions and wipes), infant supplies (such as car seats and cribs), and children's apparel for kids 5 and younger. The bill exempts clothing (shirts, diapers, shoes), accessories (hats, bibs, gloves), and related items, while explicitly excluding bags, jewelry, and sports equipment. This policy change simplifies tax compliance for retailers and reduces costs for families purchasing these essential items for young children.