SB601 HFA Young et al 3-9 #22

Delegates Young, Hamilton, Hornbuckle, Fluharty, Garcia, Griffith, Pushkin, Hansen, Lewis, Rowe and Williams move to amend Com Sub for SB601 on page 1, following the enacting clause by inserting the following:

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), (c), and (d) of this section, are exempted from the taxes imposed by this article and by §11-15A-1 et seq. of this code.

(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) "Feminine hygiene products" means feminine hygiene products including but not limited to, tampons, pads, sanitary napkins, liners, menstrual cups, and other products used to absorb menstrual flow that are designed for use by biological women.

(d) "Infant products" means baby bottles, bottle liner inserts, bottle nipples, baby formula, newborn infant car seats.