Diapers/sales & use tax

AN ACT Relating to providing a sales and use tax exemption for 1
adult and baby diapers; adding a new section to chapter 82.08 RCW; 2
adding a new section to chapter 82.12 RCW; creating new sections; and 3
providing an effective date. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. (1) This section is the tax preference 6
performance statement for the sales and use tax exemptions for 7
diapers established in sections 2 and 3, chapter . . ., Laws of 2026 8
(sections 2 and 3 of this act). This performance statement is only 9
intended to be used for subsequent evaluation of the tax preferences. 10
It is not intended to create a private right of action by any party 11
or be used to determine eligibility for preferential tax treatment.12
(2) The legislature categorizes this tax preference as one 13
intended to provide tax relief for certain businesses or individuals 14
as indicated in RCW 82.32.808(2)(e). 15
(3) It is the legislature's specific public policy objective to 16
authorize permanent sales and use tax exemptions for the purchase of 17
diapers in order to lessen the tax burden on Washington families.18
(4) Because the legislature intends for these tax preferences to 19
be permanent, the joint legislative audit and review committee is not 20
required to perform a tax preference review; however, these tax 21
S-4350.1
SENATE BILL 6327
State of Washington 69th Legislature 2026 Regular Session
By Senators Torres, Dozier, Hasegawa, and Nobles
Read first time 01/28/26. Referred to Committee on Ways & Means.
p. 1 SB 6327
preferences must be included in the tax exemption report required 1
under RCW 43.06.400 published by the department of revenue.2
NEW SECTION. Sec. 2. A new section is added to chapter 82.08 3
RCW to read as follows: 4
(1) The tax levied by RCW 82.08.020 does not apply to the sales 5
of diapers. 6
(2) For the purposes of this section, "diaper" means an absorbent 7
incontinence product that is washable or disposable and is worn by a 8
person, regardless of age or sex, who cannot control bladder or bowel 9
movements. 10
NEW SECTION. Sec. 3. A new section is added to chapter 82.12 11
RCW to read as follows: 12
(1) This chapter does not apply with respect to the use of 13
diapers. 14
(2) For the purposes of this section, "diaper" has the same 15
meaning as provided in section 2 of this act. 16
NEW SECTION. Sec. 4. RCW 82.32.805 and 82.32.808 do not apply 17
to this act.18
NEW SECTION. Sec. 5. This act takes effect October 1, 2026.19
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p. 2 SB 6327