Department of Taxation and Finance NYS Tax Department: Sales and use tax exemption for diapers New York State Department of Taxation and Finance sent this bulletin at 11/14/2022 04:04 PM EST Having trouble viewing this email? View it as a webpage. 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.