An Act To Exempt Diapers From Sales Tax

LD 1099 would remove sales tax on disposable and reusable diapers, including diaper covers, wraps, and fasteners, starting January 1, 2026. This exemption applies to diapers marketed for use by children or adults, including those designed for individuals with incontinence. The bill directly affects consumers who purchase diapers by eliminating the sales tax on these essential items, reducing their out-of-pocket cost. Retailers selling qualifying diaper products will no longer collect sales tax on these items beginning the effective date.