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Connecticut Considers Baby Diaper Exemption


 Connecticut: Would these diapers be taxable or exempt?

Diapers for adult use are currently exempt from Connecticut sales tax. Diapers for infants and children are subject to sales tax.

As explained in a Connecticut Department of Revenue Services:

  • “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.”
  • “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 While clothing and footwear costing less than $50 was previously exempt, that exemption was repealed by 2011 Conn.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.”

But that could soon change.

An exemption for all diapers

Now Connecticut lawmakers are considering legislation that would exempt from sales tax diapers for babies and children. The exemption would apply to the following:

  • Disposable or reusable diapers
  • Disposable or reusable diaper pads

If approved as currently written, the exemption would take effect on October 1, 2015.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.