Connecticut Seal

General Assembly

 

Raised Bill No. 5137

February Session, 2016

 

LCO No. 612

 

*00612_______KID*

Referred to Committee on COMMITTEE ON CHILDREN

 

Introduced by:

 

(KID)

 

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

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 12-412 of the general statutes, as amended by section 196 of public act 14-217, is amended by adding subdivision (122) as follows (Effective October 1, 2016, and applicable to sales occurring on and after said date):

(NEW) (122) Sales of disposable or reusable diapers commonly used by children.

This act shall take effect as follows and shall amend the following sections:

Section 1

October 1, 2016, and applicable to sales occurring on and after said date

12-412

Statement of Purpose:

To provide an exemption from the sales tax for disposable or reusable diapers.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]