Bill > LD1099

This bill creates a sales tax exemption for disposable and reusable diapers, including related accessories like diaper covers, wraps, and fasteners, effective January 1, 2026. The bill defines a "diaper" as an absorbent garment designed for individuals who have difficulty controlling bladder or bowel movements, and who are either adults or children. By adding this exemption to the existing tax code (specifically, Section 36 MRSA §1760), the legislation aims to reduce the financial burden on families and individuals who require diapers for medical or personal care needs. The tax exemption would apply to both disposable and reusable diaper products, making these essential personal care items more affordable for consumers who rely on them for themselves or their children.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1099&snum=132