OLR Bill Analysis

sHB 5137

AN ACT EXEMPTING DISPOSABLE OR REUSABLE DIAPERS FROM THE SALES TAX.

SUMMARY:

This bill exempts the sale of children's disposable and reusable diapers from the sales and use taxes.

The law already exempts from the sales and use taxes adult diapers and disposable pads used by people who are incontinent (CGS 12-412 ( 53)).

EFFECTIVE DATE: October 1, 2016, and applicable to sales occurring on and after that date.

COMMITTEE ACTION

Committee on Children

Joint Favorable

Yea

8

Nay

3

(02/25/2016)