TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE A SALES AND USE TAX EXEMPTION FOR DIAPERS; AND TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO BREASTFEEDING.

Fiscal Impact Statement Bill: HB1016 Bill Subtitle: TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE A SALES AND USE TAX EXEMPTION FOR DIAPERS; AND TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO BREASTFEEDING. --------------------------------------------------------------------------------------------------------------------------------------- Sponsors: Rep. Collins Basic Change: HB1016 creates a sales and use tax exemption for sales of menstrual discharge collection devices and diapers. The bill also creates a new section, § 26-52-457, to provide a sales and use tax exemption for sales of the following items related to breastfeeding: • A baby bottle; • A baby bottle nipple; • A baby bottle sterilizer; • A breast pump; • A breast pump kit; • Breast pump collection and storage supplies; • Nipple shields; and • Nursing pads. Menstrual Discharge Collection Devices --- The bill defines "menstrual discharge collection devices" to include "tampons, panty liners, menstrual cups, pads, and other similar tangible personal property designed for use in connection with the human menstrual cycle." "Menstrual discharge collection