Is it taxable?

Are Diapers Taxed?

Less and less. A wave of "diaper tax" repeals between 2020 and 2025 — California, New York, Florida, Texas, Ohio, Colorado, Maryland, Louisiana among them — plus the states that always treated diapers as exempt clothing means a majority of states now sell them tax-free. The rest charge the full rate.

The carve-outs worth knowing

  • The repeal wave, dated: California January 2020 (made permanent in 2021), Louisiana and Maryland July 2022, New York December 2022, Colorado January 2023, Florida July 2023 (permanent), Ohio October 2023, Texas September 2023.
  • The clothing states never taxed them: Minnesota, New Jersey, and Pennsylvania treat diapers as exempt clothing — Minnesota's own page names cloth and disposable, child and adult, explicitly.
  • New Jersey exempts diapers twice — once as clothing and once under its disposable household paper products exemption.
  • Virginia took the halfway step: diapers are "essential personal hygiene products," taxed at only the 1% local rate since January 2023.
  • Ohio's 2023 exemption is written for children's diapers — defined by marketing — with adult incontinence products handled under separate provisions.

Diapers, state by state

18 states checked: 17 exempt · 1 reduced rate

Diapers, state by state
State Tax status Source
Alaska No state sales tax; local city and borough sales taxes can still apply. Exempt Alaska Remote Seller Sales Tax Commission, Seller FAQs
California Diapers for infants, toddlers, and children have been exempt since January 1, 2020, and the exemption was made permanent in 2021. It covers state and local tax alike. Exempt California CDTFA, Publication L-695
Colorado Incontinence products and diapers — cloth or disposable, child or adult — are exempt from state tax since January 1, 2023. Local jurisdictions choose whether to follow. Exempt Colorado DOR, Sales Tax Exemption on Essential Hygiene Products
Connecticut Disposable and reusable diapers are on Connecticut's exemption list, and have been since July 2018. Exempt Connecticut DRS, Exemptions from Sales and Use Taxes
Delaware No state or local sales tax at all. Exempt Delaware Division of Revenue, Doing Business in Delaware
Florida Diapers and incontinence products became permanently exempt July 1, 2023, after a year-long trial exemption — along with a list of other baby and toddler goods. Exempt Florida DOR, TIP 23A01-09
Louisiana Child and adult diapers have been exempt from state sales tax since July 1, 2022, and the 2025 tax overhaul kept the exemption — it's no longer optional for local bodies either. Exempt Louisiana DOR, RIB 22-012
Maryland Diapers, diaper rash cream, and baby wipes have been exempt since July 1, 2022. Exempt Comptroller of Maryland, Sales and Use Tax Facts 2022
Minnesota Diapers fall under Minnesota's clothing exemption — cloth and disposable, children's and adult, all named in the state's guidance. Exempt Minnesota Department of Revenue, Clothing
Montana No general sales tax. Exempt Montana Department of Revenue, Sales Tax Guidance
New Hampshire No general sales tax on goods. Exempt New Hampshire DRA, "Does New Hampshire have a sales tax?"
New Jersey Exempt twice over — as everyday clothing, and as a disposable household paper product under New Jersey's statute. Exempt New Jersey Division of Taxation, S&U-4 Sales Tax Guide
New York All diapers — disposable, reusable, children's, and adult — have been exempt from state AND local sales tax since December 1, 2022. Exempt New York State Tax Department, summary of 2022 sales tax changes
Ohio Children's diapers — defined by how they're marketed — are exempt since October 1, 2023, alongside wipes, cribs, strollers, and car seats. Adult diapers run under separate provisions. Exempt Ohio Department of Taxation, Information Release ST 2023-01
Oregon No general sales tax. Exempt Oregon Department of Revenue, Sales Tax in Oregon
Pennsylvania Disposable diapers are marked nontaxable in Pennsylvania's retailer guide — they always rode with the wearing-apparel exemption. Exempt Pennsylvania DOR, REV-717 Retailer's Information Guide
Texas Diapers and adult diapers are exempt — they're on the Comptroller's nontaxable baby products list, following the September 2023 family-items law. Exempt Texas Comptroller, publication 96-280: Grocery and Convenience Stores
Virginia Diapers are "essential personal hygiene products": since January 1, 2023 they pay only the 1% local option tax — the state's share is zero. Reduced rate Virginia Tax, Tax Bulletin 22-12

Local sales taxes can differ — a city or county rate can apply even where the state rate doesn't, and a few local carve-outs go the other way. The linked guidance is the place to check your town.

Still being checked

These 32 states are not in the table yet because we haven't finished checking the official guidance — and a guessed row is worse than no row. Until then, the agency itself:


Diapers questions, answered

Which states don't tax diapers?

The verified list so far: California, Colorado, Connecticut, Florida, Louisiana, Maryland, Minnesota, New Jersey, New York, Ohio (children's), Pennsylvania, and Texas — plus the five states with no sales tax. Virginia charges only its 1% local rate. Nevada voters approved an exemption in 2024; that row joins the table once we've checked it against the state's own materials.

Are adult diapers treated the same as baby diapers?

Usually, but not always. California's exemption is written for infants, toddlers, and children; Ohio's 2023 exemption covers children's diapers with adult products handled separately. New York, Texas, Colorado, Louisiana, and Minnesota cover adult diapers explicitly.

When did diapers become tax-free in so many states?

Mostly between 2020 and 2023: California in 2020, Louisiana and Maryland in July 2022, New York that December, Colorado in January 2023, Florida permanently in July 2023, Texas that September, Ohio that October.

Do cloth diapers count?

In the states we've checked, yes — the exemptions are written for diapers generally, and Colorado, Connecticut, Minnesota, and New York name reusable or cloth diapers explicitly.

Every row checked by hand against the linked guidance on 2026-08-19. More everyday items on the is-it-taxable index.