Sales and Use Tax - Baby Products - Exemption

This bill expands Maryland's sales tax exemption for baby products to include new items like toilet training chairs, strollers, infant safety furniture, textiles (such as baby clothing and blankets), certain foods, and baby monitors. It amends existing tax code sections (11-211(c) and 11-244) to add these categories to the list of tax-exempt purchases, which previously covered diapers, baby food, and basic hygiene items. The exemption applies directly to parents and caregivers purchasing these specific products, removing sales tax from qualifying items. The changes take effect on July 1, 2025.