SB183: SB183 Sales and Use Taxes; certain baby products from taxation; exempt

25 LC 59 0053 Senate Bill 183 By: Senators Islam Parkes of the 7th, Mallow of the 2nd, Esteves of the 35th, Hatchett of the 50th, Brass of the 6th and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia An notated, relating to1 exemptions from sales and use taxes, so as to exempt certain baby products from taxation;2 to provide for a definition; to provide for related matters; to repeal conflicting laws; and for3 other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from7 sales and use taxes, is amended by striking "or" at the end of subparagraph (104)(B), by8 striking the period and substituting in lieu thereof "; or" at the end of paragraph (105), and9 by adding a new paragraph to read as follows:10 "(106)(A) Sales of baby products.11 (B) As used in this paragraph, the term 'baby products' means:12 (i) Children's diapers;13 (ii) Therapeutic or preventive creams and wipes marketed prima rily for use on the14 skin of children;15 S. B. 183 - 1 - 25 LC 59 0053 (iii) Child restraint devices or booster seats that meet the National Highway Traffic16 Safety Administration standard for child restraint systems unde r 49 C.F.R.17 Section 571.213;18 (iv) Cribs intended to provide sleeping accommodations for chi ldren that comply19 with the United States Consumer Product Safety Commission's standard for full-size20 baby cribs under 16 C.F.R. Part 1219 or for non-full-size baby cribs under 16 C.F.R.21 Part 1220; and22 (v) Strollers intended to transport children from infancy to 3 6 months of age that23 meet the United States Consumer Product Safety Commission's standard for carriages24 and strollers under 16 C.F.R. Section 1227.2."25 SECTION 2.26 All laws and parts of laws in conflict with this Act are repealed.27 S. B. 183 - 2 -