WA SB5341

Permanently exempts products for young children from Washington state sales tax (RCW 82.08.020) and use tax (RCW 82.12)

Defines "products for young children" as items specifically designed for infants and children under age 5, identified by product labeling, manufacturer statements, or common consumer recognition

Covered products include diapers and changing supplies, hygiene items (lotions, soaps, bathtubs), feeding products (bottles, sippy cups, highchairs), and sleep products (cribs, bassinets, toddler beds, baby monitors)

Also exempts car seats, booster seats, gates, enclosures, swings, walkers, carriers, strollers, and toys designed for children under 5

Exempts the act from tax preference performance statement requirements under RCW 82.32.805 and 82.32.808