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
| 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:
- Alabama — Alabama Department of Revenue
- Arizona — Arizona Department of Revenue
- Arkansas — Arkansas Department of Finance and Administration
- Georgia — Georgia Department of Revenue
- Hawaii — Hawaii Department of Taxation
- Idaho — Idaho State Tax Commission
- Illinois — Illinois Department of Revenue
- Indiana — Indiana Department of Revenue
- Iowa — Iowa Department of Revenue
- Kansas — Kansas Department of Revenue
- Kentucky — Kentucky Department of Revenue
- Maine — Maine Revenue Services
- Massachusetts — Massachusetts Department of Revenue
- Michigan — Michigan Department of Treasury
- Mississippi — Mississippi Department of Revenue
- Missouri — Missouri Department of Revenue
- Nebraska — Nebraska Department of Revenue
- Nevada — Nevada Department of Taxation
- New Mexico — New Mexico Taxation and Revenue Department
- North Carolina — North Carolina Department of Revenue
- North Dakota — N.D. Office of State Tax Commissioner
- Oklahoma — Oklahoma Tax Commission
- Rhode Island — Rhode Island Division of Taxation
- South Carolina — South Carolina Department of Revenue
- South Dakota — South Dakota Department of Revenue
- Tennessee — Tennessee Department of Revenue
- Utah — Utah State Tax Commission
- Vermont — Vermont Department of Taxes
- Washington — Washington Department of Revenue
- West Virginia — West Virginia Tax Division
- Wisconsin — Wisconsin Department of Revenue
- Wyoming — Wyoming Department of Revenue
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.