H-0484.1
HOUSE BILL 1318
State of Washington | 69th Legislature | 2025 Regular Session |
ByRepresentatives Rule, Reeves, Shavers, Bernbaum, Pollet, Nance, and Timmons
Read first time 01/15/25.Referred to Committee on Finance.
AN ACT Relating to providing a sales and use tax exemption for children's diapers; adding a new section to chapter
82.08 RCW; adding a new section to chapter
82.12 RCW; creating a new section; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter
82.08 RCW to read as follows:
(1) The tax levied by RCW
82.08.020 does not apply to sales of diapers.
(2) For purposes of this section, "diaper" means an absorbent garment that is reusable or disposable and is marketed to be worn by children, including infants or toddlers, who are incapable of or have difficulty controlling their bladder or bowel movements.
NEW SECTION. Sec. 2. A new section is added to chapter
82.12 RCW to read as follows:
(1) This chapter does not apply to the use of diapers.
(2) The definition in section 1 of this act applies to this section.
NEW SECTION. Sec. 4. This act takes effect January 1, 2026.
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