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An Act To Exempt Diapering Products from Sales Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§103  is enacted to read:
 
103.  Diapers.    Sales of disposable and reusable diapers for children, including diaper covers, wraps and diaper pins that are used with reusable diapers.
Sec. 2. Effective date. This Act takes effect October 1, 2019.
 
SUMMARY
This bill provides a sales tax exemption for disposable and reusable diapers for children, including diaper covers, wraps and diaper pins that are used with reusable diapers.