NYS Tax Department: Sales and use tax exemption for diapers

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Sales and use tax exemption for diapers

Effective December 1, 2022, retail sales of diapers intended for human use are exempt from state and local sales and use taxes. This includes, but is not limited to, disposable, reusable, adult, and children’s diapers.

 

For information, see Summary of 2022 sales and other tax type changes.