Connecticut Considers Baby Diaper Exemption
- Sales Tax News
- Mar 19, 2015 | Gail Cole
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 While clothing and footwear costing less than $50 was previously exempt, that exemption was repealed by 2011 Conn.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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