Avalara Taxrates > Blog > Sales Tax Rate Changes > Florida would exempt diapers from sales tax in 2020

Florida would exempt diapers from sales tax in 2020

  • Feb 13, 2019 | Gail Cole

dog with diaper

Update 5.8.2019: The proposed sales tax exemption for diapers and incontinence products died.

A short and simple bill making its way through the Florida Legislature seeks to exempt diapers and incontinence products from sales tax. Senate Bill 60 specifies that the exemption only applies if the sale is “for human use,” so diapers for chickens and dogs would remain taxable.

Diapers are statutorily exempt from sales and use tax in 10 states. In Connecticut, Massachusetts, Minnesota, New Jersey, Pennsylvania, Rhode Island, and Vermont, the exemptions apply to cloth and disposable diapers, and to diapers for adults, children, and infants. In New York, the exemption applies to state sales tax but not necessarily local sales taxes. Maryland and North Dakota provide a sales tax exemption for adult-use diapers, but not for diapers used by infants or toddlers. If a bill currently under consideration in Maryland passes, all diapers will be exempt starting July 1, 2019.

A similar bill to exempt diaplers from Florida sales tax (SB56) was proposed in the past, with no success. If lawmakers succeed in passing it this time around, the exemption would take effect January 1, 2020.

Diapers are eligible for a temporary sales tax exemption during sales tax holidays in numerous states, including Alabama (local tax may apply), Arkansas, Iowa, Louisiana, Mississippi, Missouri (local tax may apply), Ohio, Oklahoma, South Carolina, Texas, and Virginia. Learn more about 2019 sales tax holidays.

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.