Sales and Use Tax Law: exemptions: infant car seats.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill creates a temporary state sales‑and‑use‑tax exemption for infant car seats, defined as child‑restraint devices that meet federal safety standards. The exemption applies to sales, storage, use or consumption of these seats statewide from Jan. 1, 2027 until Jan. 1, 2032, but not to local taxes. The state will not reimburse local governments for any revenue loss caused by the exemption.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 27, 2026
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Mar 16, 2026

History

1. Apr 27, 2026In committee: Set, second hearing. Held under submission.
2. Mar 16, 2026In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
3. Feb 2, 2026Referred to Com. on REV. & TAX.
4. Jan 17, 2026From printer. May be heard in committee February 16.
5. Jan 16, 2026Read first time. To print.

Sponsors

• Davies · sponsor
• Alanis
• Castillo
• Hoover
• Valladares
• Wallis

Bill text

Opens the legislature’s own copy.

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