Connecticut Seal

General Assembly

 

Substitute Bill No. 5137

    February Session, 2016

 

*_____HB05137KID___022616____*

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 2016 supplement to 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 Legislative Commissioners:

In the introductory language, "2016 supplement to the" was inserted for accuracy.

KID

Joint Favorable Subst. -LCO