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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions
Article 1. General Exemptions
Section 6370.2
6370.2. Breast pumps and accessories. (a) On and after April 1, 2024, and before April 1, 2029, 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, all of the following:
(1) Breast pumps.
(2) Breast pump collection and storage supplies.
(3) Breast pump kits.
(4) Breast pads.
(b) For purposes of this section, all of the following definitions shall apply:
(1) (A) "Breast pump" means an electrically or manually controlled pump device designed and marketed to be used to express milk from a human breast during lactation.
(B) "Breast pump" includes the electrically or manually controlled pump device and any battery, alternating current (AC) adapter, or other power supply unit packaged and sold with the pump device at the time of sale to power the pump device.
(2) (A) "Breast pump collection and storage supplies" means tangible personal property designed or marketed to be used in conjunction with a breast pump to collect milk expressed from a human breast and store collected milk until it is ready for consumption, including, but is not limited to, all of the following:
(i) Breast shields and breast shield connectors.
(ii) Breast pump tubes and tubing adapters.
(iii) Breast pump valves and membranes.
(iv) Backflow protectors and backflow protector adaptors.
(v) Bottle and bottle caps specific to the operation of the breast pump.
(vi) Breast milk storage bags.
(vii) Other items that may be useful to initiate, support, or sustain breastfeeding using a breast pump during lactation, that may be sold separately, but are generally sold as part of a breast pump kit.
(B) "Breast pump collection and storage supplies" does not include the following items if not sold as part of a breast pump kit prepackaged by the breast pump manufacturer or distributor:
(i) Bottles and bottle caps not specific to the operation of the breast pump.
(ii) Breast pump travel bags and other similar carrying accessories, including ice packs, labels, and other similar products.
(iii) Breast pump cleaning supplies.
(iv) Nursing bras, bra pads, breast shells, and other similar products.
(v) Creams, ointments, and other similar products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples.
(3) "Breast pump kit" means a kit that contains a breast pump and one or more of the following items:
(A) Breast pump collection and storage supplies.
(B) Other tangible personal property that may be useful to initiate, support, or sustain breastfeeding using a breast pump during lactation, so long as the other tangible personal property sold with the breast pump kit at the time of the sale are less than 10 percent of the total sales price of the breast pump kit.
(c) For purposes of complying with Section 41, the Legislature finds and declares the following:
(1) The specific goals, purposes, and objectives of this act are:
(A) To promote public health by increasing the affordability of, and expanding access to, breast pumps and related supplies.
(B) To ease the financial burden placed on families who rely on breast pumps to feed their children.
(C) To create parity in taxation between formula and breast pump equipment.
(D) To incentivize optimal breastfeeding for the entirety of time recommended by experts.
(2) (A) To measure the goals set forth in paragraph (1), the Legislative Analyst’s Office shall review the effectiveness of the exemption and may request information for this purpose from the California Department of Tax and Fee Administration and any other relevant state government entity.
(B) On or before July 1, 2027, the Legislative Analyst’s Office shall submit a report, in compliance with Section 9795 of the Government Code, of the review completed pursuant to subparagraph (A) to the Assembly Committee on Revenue and Taxation and the Senate Governance and Finance Committee. The report shall include, but is not limited to, both of the following:
(i) A recommendation on whether the exemption should be modified, extended, or allowed to become inoperative.
(ii) An assessment on whether more targeted approaches to providing families in need with adequate access to breast pumps and related supplies are available.
(d) This section shall remain in effect only until April 1, 2029, and as of that date is repealed.
History—Added by Stats. 2023, Ch. 833 (AB 1203), in effect October 13, 2023.
Note.—SEC. 2. of Stats. 2023, Ch. 833 (AB 1203), states, Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.