2026 Regular Session
Link to Bill History on Legacy Website (Click Here)Summary: Creating exemption from sales tax for diapers and baby items
PDF: hb4930 intr.pdf
DOCX: HB4930 INTR.docx
FISCAL NOTE
FISCAL NOTE
2026 REGULAR SESSION
Introduced
House Bill 4930
By Delegate Leavitt
[Introduced January 29, 2026; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-15-9v, relating to exempting infant and hygiene products from consumer sales taxation.
Be it enacted by the Legislature of West Virginia:
Article 15. Consumers Sales and Service Tax
§11-15-9v. Exemption for sales of certain hygiene and infant products.
(a) The sale of certain hygiene and infant products, as those terms are defined in subsections (b) and (c) of this section, are exempted from the taxes imposed by this article and by §11-15A-1 et seq.
(b) "Diapers" means any disposable absorbent incontinence product worn by infants or toddlers who are not toilet-trained or by individuals regardless of age who are incapable of controlling their bladder or bowel movements.
(c) "Infant products" means baby bottles, bottle liner inserts, bottle nipples, baby formula, newborn infant car seats.
NOTE: The purpose of this bill is to exempt from sales tax certain infant products and hygiene products.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.