The State of Colorado recently approved HB 1055. This bill exempts “period products”, diapers and incontinence products from sales and use tax effective January 1, 2023. For the purposes of the new exemption, “incontinence products and diapers” means absorbent cloth or disposable products worn by humans and “period products” means consumer products used to manage menstruation.
HB 1055 also provides that local statutory taxing jurisdictions may adopt the exemptions by express inclusion in their sales and use tax ordinances.
The final text may be found here.
