Connecticut Diaper Taxability
- Aug 27, 2012 | Susan McLain
Effective September 15, 2012
Children’s disposable and reusable diapers are considered clothing and, as a result, are subject to sales and use taxes. While clothing and footwear costing less than $50 was previously exempt, that exemption was repealed by 2011 Conn. Pub. Acts 6, §166.
Adult diapers are exempt from sales and use taxes because they are included in the exemption for certain disposable pads prepared for use in the manner of a diaper or as an underpad, and commonly used by persons who are incontinent.