Exempts baby bottles and bottle nipples from sales and compensating use tax

This bill exempts baby bottles and bottle nipples from sales and use taxes. It directly affects parents and caregivers who purchase these items, removing a tax obligation on essential baby products. The key provision adds a specific tax exemption category to the tax law, defining "baby bottle" as a bottle with a nipple for feeding infants and "bottle nipple" as the flexible feeding part. This change means these items will no longer be subject to state sales or use tax when purchased. The bill is procedural and focuses solely on tax treatment, with no other policy changes.