This bill proposes the addition of a new section, 11-15-9v, to the Code of West Virginia, which aims to exempt certain hygiene and infant products from consumer sales taxation. The bill defines "diapers" as disposable absorbent products for infants or individuals unable to control their bladder or bowel movements, "feminine hygiene products" to include items such as tampons and pads, and "infant products" to encompass baby bottles, formula, and car seats.

The intent of this legislation is to alleviate the financial burden on consumers purchasing essential hygiene and infant care items by removing the sales tax on these products. This exemption is designed to support families and individuals by making necessary items more affordable.

Statutes affected:
Introduced Version: 11-15-9v