HB2387 Summary

• Reduces sales tax rate to 1% on diapers, infant formula, and breastfeeding supplies designed for human use, effective upon passage by the 102nd General Assembly.

• Defines "breastfeeding supplies" to include breast pumps, breast pump kits, breast shields, tubes, bottles, bottle caps, and breast milk collection bags.

• Defines "infant formula" as food represented for special dietary use solely as food for infants by reason of simulating human milk or serving as a complete or partial substitute for human milk.

• Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to apply the 1% rate to these three categories of products.