An Act relative to a sales tax exemption for the needs of young children

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Bill H.3267

Section 6 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following paragraph:-

(yy) Sales of certain apparel products intended to be worn or carried on or about the human body by children 5 years of age and younger, including children’s diapers, children’s clothing, children’s accessories and children’s shoes. “Children’s clothing” shall include items intended to be worn or carried on or about the human body by children 5 years of age and younger, such as shirts, pants, shorts, dresses, skirts, coveralls, pajamas, socks, undergarments, suits, uniforms, outerwear, bathing suits, costumes, and safety clothing. “Children’s accessories” shall include non-clothing items that are intended to be worn or carried on or about the human body by children 5 years of age and younger, such as gloves, hosiery, belts, bibs, hair accessories, scarves, ties and hats. “Children’s accessories” shall not include items such as bags, wallets, jewelry, watches, fabrics, sports equipment, umbrellas or wigs.

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