Sales and use tax exemption for certain baby products expanded.

This bill expands Minnesota's sales tax exemption to include additional baby products, directly affecting parents and caregivers who purchase these items. It adds baby wipes, cribs and bassinets (including mattresses and sheets), changing tables and pads, strollers, car seats and bases, baby swings, bottle sterilizers, and infant eating utensils to the list of tax-exempt items. The exemption applies to sales and purchases made after June 30, 2025. This change removes sales tax from these specific baby products, aligning with the existing exemption for items like breast pumps and baby bottles.