HB 3447
Creating exemption from sales tax for diapers and baby items
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes to exempt diapers and other baby items from West Virginia’s consumer sales tax. Specifically, it defines ‘diapers’ as absorbent products for infants and individuals who cannot control their bladder or bowels, and ‘infant products’ as items like baby bottles, formula, and car seats. The goal of this legislation is to reduce the cost of essential supplies for families with young children.
Key provisions
- Defines ‘diapers’ as absorbent products for infants and those unable to control their bladder.
- Defines ‘infant products’ as baby bottles, formula, and car seats.
- Exempts the sale of diapers and infant products from consumer sales tax.
- Creates a new section (§11-15-9v) in the West Virginia Code to implement this exemption.
- Applies the exemption to taxes imposed by Article 15 of the West Virginia Code.
Who is affected
- Parents and caregivers of infants and toddlers
- Retailers selling diapers and baby items
- The State of West Virginia (through reduced tax revenue)
Notable changes
- Currently, diapers and baby items are subject to consumer sales tax in West Virginia.
- This bill would eliminate this tax for these specific products.
Fiscal impact
The bill’s fiscal impact is expected to reduce state consumer sales tax revenue.
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