On May 4, NDBN’s Director of Policy, Research and Analysis Alison Weir testified before the California Assembly’s Committee on Revenue and Taxation in Sacramento. California is considering a bill that would repeal the sales tax on diapers. Read Alison’s testimony below.
Good evening Chairman Ting, Vice Chairman Brough and members of the Committee. My name is Alison Weir and I am the Director of Programs and Policy for the National Diaper Bank Network, which includes 14 member diaper banks here in California. Collectively the network provides nearly 40 million donated diapers free of charge to babies living in poor and low-income families. I appreciate the opportunity to testify before you today. On behalf of NDBN, I’d like to express our support AB717. This bill would exempt diapers from the sales tax in California, recognizing that diapers are a basic need for all families with young children.
As part of my work at the National Diaper Bank Network, I have studied sales tax policies regarding diapers throughout the country. Currently seven states, Massachusetts, Minnesota, New Jersey, New York, Pennsylvania, Rhode Island and Vermont, exempt diapers from state sales and use tax. These states exclude diapers under a variety of reasons. Massachusetts exempts diapers because diapers are considered medical supplies, and Pennsylvania exempts diapers because diapers fall under a personal hygiene exemption to taxation that includes incontinence products, toilet paper, and feminine hygiene items. Three states, Connecticut, Maryland, and North Dakota exempt adult diapers as medical supplies.