Florida would exempt diapers from sales tax in 2020
- Feb 13, 2019 | Gail Cole
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.