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H3268 • 2025

An Act providing for certain sales and use tax exemptions

An Act providing for certain sales and use tax exemptions

Children Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Marcus S. Vaughn
Last action
2026-04-21
Official status
Accompanied a study order, see H5313
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act providing for certain sales and use tax exemptions

An Act providing for certain sales and use tax exemptions By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act providing for certain sales and use tax exemptions By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No.
  • 3268) of Marcus S.
  • Vaughn for legislation to provide for certain sales and use tax exemptions for certain items for infants and children.
  • Revenue.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-21 House

    Accompanied a study order, see H5313

  2. 2026-02-25 House

    Reporting date extended to Wednesday, March 18, 2026

  3. 2025-12-18 House

    Reporting date extended to Friday, February 20, 2026

  4. 2025-09-19 Joint

    Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1

  5. 2025-02-27 House

    Referred to the committee on Revenue

  6. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act providing for certain sales and use tax exemptions
By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 3268) of Marcus S. Vaughn for legislation to provide for certain sales and use tax exemptions for certain items for infants and children. Revenue.

Current Bill Text

Read the full stored bill text
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Bill H.3268

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)(1) Notwithstanding any general or special law to the contrary, sales of non-prescription breast pumps, baby lotions, baby oils, baby powders, infant supplies including baby harnesses, carriages, strollers, car seats, restraints, changing tables, cribs and crib blankets, diaper bags, nursing bottles, nipples, teething items or baby wipes.

(2)Notwithstanding any general or special law to the contrary, 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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