2026 Regular Session
HB 4369
Sales Tax Exemption for Certain Hygiene and Infant Products
In Committee
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill would exempt certain hygiene and infant products from West Virginia’s consumer sales tax. Specifically, it defines ‘diapers,’ ‘feminine hygiene products,’ and ‘infant products’ to include items like baby formula, diapers, and feminine hygiene products. The goal of this legislation is to provide a tax break for these essential items.
Key provisions
- Exempts diapers from consumer sales tax.
- Exempts feminine hygiene products from consumer sales tax.
- Exempts infant products (baby bottles, formula, car seats) from consumer sales tax.
- Defines ‘diapers’ as disposable absorbent products for infants or individuals with incontinence.
- Defines ‘feminine hygiene products’ as items used to absorb menstrual flow for biological women.
- Defines ‘infant products’ as items used for babies and toddlers.
- Applies the exemption to taxes under Article 15 of the West Virginia Code.
Who is affected
- Consumers in West Virginia
- Parents of infants and toddlers
- Retailers selling hygiene and infant products
Notable changes
- Adds a new section to the West Virginia Code regarding sales tax exemptions.
- Creates specific definitions for ‘diapers,’ ‘feminine hygiene products,’ and ‘infant products’ for tax purposes.
Fiscal impact
Sponsors
Official sponsors from legislative records.
Primary sponsor
D. Smith
HouseWV
Cosponsor
Marple
HouseWVRepublican
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