HB 4930
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 would create an exemption from West Virginia’s sales tax for diapers and certain other baby items. Specifically, it defines ‘diapers’ as absorbent products for infants and those unable to control their bladder or bowel movements, 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
- Exempts diapers from consumer sales tax.
- Exempts baby bottles, bottle liner inserts, bottle nipples from consumer sales tax.
- Exempts baby formula from consumer sales tax.
- Exempts newborn infant car seats from consumer sales tax.
- Defines ‘diapers’ as absorbent products for infants and those unable to control their bladder or bowel movements.
- Defines ‘infant products’ as a list of specific baby items.
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 related items are subject to West Virginia’s consumer sales tax.
- This bill would remove this tax on these specific products.
Fiscal impact
The bill would likely result in a reduction of state sales tax revenue.
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