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HB1318 • 2026

Children's diapers sales tax

Providing a sales and use tax exemption for children's diapers.

Children Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Rule, Representative Reeves, Representative Shavers, Representative Bernbaum, Representative Pollet, Representative Nance, Representative Timmons
Last action
2026-01-12
Official status
H Finance
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.

Children's diapers sales tax

Children's diapers sales tax

What This Bill Does

  • Children's diapers sales tax

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.

Bill History

  1. 2026-01-12 House

    By resolution, reintroduced and retained in present status.

Official Summary Text

Children's diapers sales tax

Current Bill Text

Read the full stored bill text
AN ACT Relating to providing a sales and use tax exemption for 1
children's diapers; adding a new section to chapter 82.08 RCW; adding 2
a new section to chapter 82.12 RCW; creating a new section; and 3
providing an effective date. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. A new section is added to chapter 82.08 6
RCW to read as follows: 7
(1) The tax levied by RCW 82.08.020 does not apply to sales of 8
diapers. 9
(2) For purposes of this section, "diaper" means an absorbent 10
garment that is reusable or disposable and is marketed to be worn by 11
children, including infants or toddlers, who are incapable of or have 12
difficulty controlling their bladder or bowel movements.13
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 14
RCW to read as follows: 15
(1) This chapter does not apply to the use of diapers.16
(2) The definition in section 1 of this act applies to this 17
section. 18
H-0484.1
HOUSE BILL 1318
State of Washington 69th Legislature 2025 Regular Session
By Representatives Rule, Reeves, Shavers, Bernbaum, Pollet, Nance,
and Timmons
Read first time 01/15/25. Referred to Committee on Finance.
p. 1 HB 1318
NEW SECTION. Sec. 3. RCW 82.32.805 and 82.32.808 do not apply 1
to this act. 2
NEW SECTION. Sec. 4. This act takes effect January 1, 2026.3
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p. 2 HB 1318