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LD1099 • 2025

An Act to Exempt Diapers from Sales Tax

An Act to Exempt Diapers from Sales Tax

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Representative Kelly Murphy
Last action
2026-04-29
Official status
Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Exempt Diapers from Sales Tax

An Act to Exempt Diapers from Sales Tax Sponsor: Representative Kelly Murphy Reference committee: Taxation Latest committee action: Reported Out; OTP-AM/ONTP

What This Bill Does

  • An Act to Exempt Diapers from Sales Tax Sponsor: Representative Kelly Murphy Reference committee: Taxation Latest committee action: Reported Out; OTP-AM/ONTP

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted by House & Senate

Plain English: Page 1 - 132LR1269(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1269(02) COMMITTEE AMENDMENT 1 L.D.
  • 1099 2 Date: (Filing No.
  • H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
  • 5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

  1. 2026-04-29 Senate

    Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)

  2. 2025-06-11 House

    PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  3. 2025-06-10 Committee

    Reported Out; OTP-AM/ONTP

  4. 2025-04-08 Committee

    Work Session Held

  5. 2025-04-08 Committee

    Voted; Divided Report

  6. 2025-03-14 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Exempt Diapers from Sales Tax
Sponsor:
Representative Kelly Murphy
Reference committee:
Taxation
Latest committee action:
Reported Out; OTP-AM/ONTP

Current Bill Text

Read the full stored bill text 
Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 1099
H.P. 721 House of Representatives, March 18, 2025
An Act to Exempt Diapers from Sales Tax
Received by the Clerk of the House on March 14, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative MURPHY of Scarborough.
Cosponsored by President DAUGHTRY of Cumberland and
Representatives: COLLAMORE of Pittsfield, DODGE of Belfast, KUHN of Falmouth, LEE of
Auburn, MOONEN of Portland, QUINT of Hodgdon, SALISBURY of Westbrook, Senator:
PIERCE of Cumberland.

Page 1 - 132LR1269(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1760, sub-§116 is enacted to read:
3116. Diapers. Beginning January 1, 2026, sales of disposable and reusable diapers,
4 including diaper covers, wraps and diaper fasteners that are used with reusable diapers. For
5 the purposes of this subsection, "diaper" means an absorbent garment worn by humans who
6 are incapable of or having difficulty controlling their bladders or bowel movements that is
7 marketed to be worn by adults or children.
8SUMMARY
9 This bill provides a sales tax exemption for disposable and reusable diapers, including
10 diaper covers, wraps and diaper fasteners, that are marketed to be worn by adults or
11 children.
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