6367.1.
(a) On or after January 1, 2026, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, baby wipes and child car seats.(b) For purposes of this section, all of the following definitions apply:
(1) “Baby wipes” means therapeutic or preventative wipes marketed primarily for use on the skin of children.
(2) “Child car seat” means a child restraint device or booster seat that meets the National Highway Traffic Safety Administration standard for child restraint systems under Section 571.213 of Title 49 of the Code of Federal Regulations.
(c) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(d) For the purposes of complying with Section 41, the Legislature finds and declares all of the following:
(1) The specific goal, purpose, and objective that the exemption will achieve is to reduce the financial burden of providing necessary health and safety supplies for children.
(2) Detailed performance indicators measure whether the exemption meets the goal, purpose, and objective described in paragraph (1) are the following:
(A) The number of taxpayers exempting the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, baby wipes and child car seats.
(B) The total dollar amount of moneys exempted under this section.
(C) The total number of qualified buyers in each tax bracket for whom a taxpayer claimed an exemption under this section.
(3) On or before March 1, 2027, and annually thereafter, the California Department of Tax and Fee Administration shall analyze the performance indicators in paragraph (2) to the extent information is available, and shall report its findings, in compliance with Section 9795 of the Government Code, to the Legislature.
(e) This section shall remain in effect only until January 1, 2031, and as of that date is repealed.