Over the summer New York passed the “Diaper Initiative Affordability for Parents and Elderly Remedy (DIAPER) Act” fully exempting sales of diapers from state and local sales taxes. This new exemption is set to take effect on December 1, 2022. The new exemption applies to both children’s and adult diapers as well as to both disposable and reusable diapers. As children’s diapers were already treated as clothing in New York, and thus exempt from state and some local taxes when sold for under 110 dollars, the impact of the new law will primarily be felt by parents living in counties which do not offer an exemption for clothing.
New York Diaper Exemption Scheduled to Take Effect on December 1
Andrew Decker
November 4, 2022
Sign up for Email Updates
Stay up to date with the latest tax and compliance updates that may impact your business.
Author
Andrew Decker
Andrew Decker is a Regulatory General Counsel at Sovos within the Regulatory Analysis & Design Department. Andrew focuses on international VAT and GST issues and domestic sales tax issues. Andrew received a B.A. in Economics from Bates College and J.D. at Northeastern University School of Law. Andrew is a member of the Massachusetts Bar.
Share This Post