Virginia would exempt covered baby supplies from sales and use taxes

Virginia would exempt covered baby products from sales and use taxes, which apply to purchases and use of goods. Covered items include children's diapers, treatment or prevention creams and wipes marketed mainly for children's skin, car seats and booster seats, children's cribs, strollers, and infant formula. Car seats and booster seats must meet federal child-restraint safety standards. Cribs and strollers must meet federal safety standards for those products. Covered strollers must be meant for children from infancy to 36 months of age. Covered formula must be intended solely as food for infants that imitates breast milk or serves as a complete or partial substitute.