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Bill > HB4930


WV HB4930

WV HB4930
Creating exemption from sales tax for diapers and baby items


summary

Introduced
01/29/2026
In Committee
01/29/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

The purpose of this bill is to exempt from sales tax certain infant products and hygiene products.

AI Summary

This bill creates an exemption from sales tax for certain hygiene and infant products in West Virginia, meaning these items will no longer be taxed when purchased. Specifically, "diapers" are defined as disposable absorbent products for infants, toddlers, or individuals of any age who are unable to control their bladder or bowel movements. "Infant products" are defined to include baby bottles, bottle liner inserts, bottle nipples, baby formula, and newborn infant car seats. This exemption applies to taxes imposed under Article 15 of the West Virginia Code, which covers the Consumers Sales and Service Tax, and also under §11-15A-1 et seq., which likely refers to related sales tax provisions.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

To House Finance (on 01/29/2026)

bill text


bill summary

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