AN ACT EXEMPTING BABY DIAPERS FROM THE SALES TAX.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 12-412 of the general statutes is amended by adding subdivision (121) as follows (Effective October 1, 2015):

(NEW) (121) Sales of disposable or reusable diapers or diaper pads used by children.

Sec. 2. Subdivision (121) of section 12-412 of the general statutes, as amended by section 196 of public act 14-217, is repealed and the following is substituted in lieu thereof (Effective October 1, 2016):

[(121)] (122) Sales of tangible personal property or services to, and the storage, use or other consumption of tangible personal property or services by, a Connecticut credit union, as defined in section 36a-2.

Statement of Purpose:

To provide an exemption from the sales tax for baby diapers.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]

H.B. 6595