Bill > HB2935

This bill amends the Oklahoma Sales Tax Code to add a new sales tax exemption for diapers intended for use by infants and young children. Specifically, the bill defines "diapers" as any absorbent garment designed for use by infants, toddlers, and young children who cannot control their bladder or bowel movements, which includes both disposable and reusable products such as disposable diapers, cloth diapers, and reusable diaper inserts. The exemption means that these diaper products would no longer be subject to sales tax when purchased at retail, potentially making them more affordable for families. The bill is set to become effective on July 1, 2026, and includes an emergency clause, which suggests the legislators view this tax exemption as important for public welfare. The addition of this exemption continues the trend of providing sales tax relief for essential personal care items that are particularly important for families with young children.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=hb2935&Session=2600