MI HB4059

Exempts baby and toddler furniture and safety items from Michigan's use tax, including cribs, playpens, strollers, safety gates, cabinet locks, and electrical socket covers

Exempts feeding supplies from the use tax, including breast pumps and collection/storage supplies, bottle sterilizers, baby bottles, nipples, and pacifiers

Exempts children's diapers (single-use and reusable), baby wipes, changing tables, and changing pads from the use tax

Exempts baby and toddler clothing and clothing accessories from the use tax

Provides detailed definitions for breast pumps, breast pump kits, and collection/storage supplies, specifying which accessories qualify for exemption when sold separately versus as part of prepackaged kits