wa-law.org > bill > 2025-26 > HB 1318 > Original Bill

HB 1318 - Children's diapers sales tax

Source

Section 1

  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.

Section 2

  1. This chapter does not apply to the use of diapers.

  2. The definition in section 1 of this act applies to this section.

Section 3

RCW 82.32.805 and 82.32.808 do not apply to this act.

Section 4

This act takes effect January 1, 2026.

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