There are two specific reasons I can think of why breastfeeding equipment should be tax-free. 1. Is "Medical Equipment" such as oxygen, crutches, and medicines etc tax exempt? Then breastfeeding equipment can be said to be related to those items. 2. Is food taxed? If not, then since breastfeeding equipment is a means of getting food to the infant, it, too, should be exempt. Winnie Mading IBCLC *********************************************** The LACTNET mailing list is powered by L-Soft's renowned LISTSERV(R) list management software together with L-Soft's LSMTP(TM) mailer for lightning fast mail delivery. For more information, go to: http://www.lsoft.com/LISTSERV-powered.html