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 and service tax. 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 by removing sales tax from essential hygiene and infant care items, thereby promoting public health and welfare. The bill does not propose any deletions from existing law but introduces specific definitions and exemptions to enhance clarity and applicability.

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