This bill proposes an amendment to the Code of West Virginia by adding a new section, 11-15-9v, which aims to exempt certain hygiene products from state sales tax. Specifically, the bill states that hygiene products, including feminine hygiene products and diapers, will not be subject to the sales tax imposed under the current taxation article.

The bill defines "feminine hygiene products" to include items such as sanitary napkins, tampons, menstrual cups, and pads, while "diapers" are described as absorbent incontinence products that can be either washable or disposable, used by individuals who cannot control their bladder or bowel movements. The overarching goal of this legislation is to alleviate the financial burden associated with purchasing these essential hygiene products.

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