GA SB183

Exempts specified baby products from Georgia state sales and use taxes by adding a new paragraph (106) to Code Section 48-8-3

Covered products include children's diapers, therapeutic or preventive creams and wipes marketed for children's skin, child car seats and booster seats meeting NHTSA standards (49 C.F.R. Section 571.213)

Cribs qualifying for exemption must comply with U.S. Consumer Product Safety Commission standards for full-size cribs (16 C.F.R. Part 1219) or non-full-size cribs (16 C.F.R. Part 1220)

Strollers intended for children from infancy to 36 months that meet CPSC standards (16 C.F.R. Section 1227.2) are included in the exemption