The legislature intends to authorize permanent sales and use tax exemptions for the purchase of diapers in order to lessen the tax burden on Washington families and the elderly.
(1) The tax levied by RCW 82.08.020 does not apply to sales of diapers.
(2) For the purposes of this section, "diaper" means an absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements.
(1) The provisions of this chapter do not apply with respect to the use of diapers.
(2) The definitions in section 2 of this act apply to this section.
This act is exempt from the provisions of RCW 82.32.805 and 82.32.808.