Beginning July 1, 2022, Maryland exempts diapers and various other products related to infants and their care. All broad product categories included in the new exemptions are the following: diapers and baby products, oral hygiene products, medical devices, and diabetic care products. These exemptions add on to the already exempt products for feminine hygiene. S.B. 316 details the exemptions related to baby products. These products include: “tangible personal property that is manufactured for the purpose of initiating, supporting, or sustaining breast–feeding, including breast pumps, breast pump kits, nipple enhancers, breast shields, breast shells, supplemental nursing systems, softcup feeders, feeding tubes, breast milk storage bags, periodontal syringes, finger feeders, haberman feeders, and purified lanolin… baby bottles or baby bottle nipples… diaper rash cream… baby wipes.” Further details regarding sales and use tax exemptions related to mother and infant care can be found in S.B. 316, H.B. 282, and H.B. 288. (State of Maryland, S.B. 316, H.B. 282, and H.B. 288, effective July 1, 2022)