SALT Report 1698 – The Connecticut Department of Revenue issued guidance regarding the taxability of diapers for children and adults effective September 15, 2012.
Children’s disposable and reusable diapers are considered clothing and are subject to sales and use tax. Previously, children’s diapers qualified for the exemption provided for clothing and footwear costing less than $50 however, that exemption was repealed by Conn. Pub. Acts 6, §166.
Adult diapers are exempt from sales and use taxes because they are included in the exemption for “disposable pads prepared for use in the manner of a diaper or as an underpad, and commonly used by persons who are incontinent.”
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