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. Specifically, the bill defines "diapers" as disposable absorbent products for infants or individuals unable to control their bladder or bowel movements, and "infant products" to include items such as baby bottles, bottle liner inserts, bottle nipples, baby formula, and newborn infant car seats.

The legislation seeks to alleviate the financial burden on families by removing sales tax from these essential items, thereby promoting better access to necessary hygiene and infant care products. The bill emphasizes the importance of supporting families with young children and ensuring that essential products remain affordable.

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