| 1 | 1 | | 1 of 1 |
|---|
| 2 | 2 | | HOUSE DOCKET, NO. 72 FILED ON: 1/3/2025 |
|---|
| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3268 |
|---|
| 4 | 4 | | The Commonwealth of Massachusetts |
|---|
| 5 | 5 | | _________________ |
|---|
| 6 | 6 | | PRESENTED BY: |
|---|
| 7 | 7 | | Marcus S. Vaughn |
|---|
| 8 | 8 | | _________________ |
|---|
| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
|---|
| 10 | 10 | | Court assembled: |
|---|
| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
|---|
| 12 | 12 | | An Act providing for certain sales and use tax exemptions. |
|---|
| 13 | 13 | | _______________ |
|---|
| 14 | 14 | | PETITION OF: |
|---|
| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Marcus S. Vaughn9th Norfolk1/3/2025 1 of 2 |
|---|
| 16 | 16 | | HOUSE DOCKET, NO. 72 FILED ON: 1/3/2025 |
|---|
| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3268 |
|---|
| 18 | 18 | | By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 3268) of |
|---|
| 19 | 19 | | Marcus S. Vaughn for legislation to provide for certain sales and use tax exemptions for certain |
|---|
| 20 | 20 | | items for infants and children. Revenue. |
|---|
| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
|---|
| 22 | 22 | | SEE HOUSE DOCKET, NO. 4524 OF 2023-2024.] |
|---|
| 23 | 23 | | The Commonwealth of Massachusetts |
|---|
| 24 | 24 | | _______________ |
|---|
| 25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
|---|
| 26 | 26 | | (2025-2026) |
|---|
| 27 | 27 | | _______________ |
|---|
| 28 | 28 | | An Act providing for certain sales and use tax exemptions. |
|---|
| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
|---|
| 30 | 30 | | of the same, as follows: |
|---|
| 31 | 31 | | 1 Section 6 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, |
|---|
| 32 | 32 | | 2is hereby amended by adding the following paragraph:- |
|---|
| 33 | 33 | | 3 (yy)(1) Notwithstanding any general or special law to the contrary, sales of non- |
|---|
| 34 | 34 | | 4prescription breast pumps, baby lotions, baby oils, baby powders, infant supplies including baby |
|---|
| 35 | 35 | | 5harnesses, carriages, strollers, car seats, restraints, changing tables, cribs and crib blankets, |
|---|
| 36 | 36 | | 6diaper bags, nursing bottles, nipples, teething items or baby wipes. |
|---|
| 37 | 37 | | 7 (2)Notwithstanding any general or special law to the contrary, sales of certain apparel |
|---|
| 38 | 38 | | 8products intended to be worn or carried on or about the human body by children 5 years of age |
|---|
| 39 | 39 | | 9and younger, including children’s diapers, children’s clothing, children’s accessories and 2 of 2 |
|---|
| 40 | 40 | | 10children’s shoes. “Children’s clothing” shall include items intended to be worn or carried on or |
|---|
| 41 | 41 | | 11about the human body by children 5 years of age and younger, such as shirts, pants, shorts, |
|---|
| 42 | 42 | | 12dresses, skirts, coveralls, pajamas, socks, undergarments, suits, uniforms, outerwear, bathing |
|---|
| 43 | 43 | | 13suits, costumes, and safety clothing. “Children’s accessories” shall include non-clothing items |
|---|
| 44 | 44 | | 14that are intended to be worn or carried on or about the human body by children 5 years of age |
|---|
| 45 | 45 | | 15and younger, such as gloves, hosiery, belts, bibs, hair accessories, scarves, ties and hats. |
|---|
| 46 | 46 | | 16“Children’s accessories” shall not include items such as bags, wallets, jewelry, watches, fabrics, |
|---|
| 47 | 47 | | 17sports equipment, umbrellas or wigs. |
|---|