Sales Tax Exemption for Certain Hygiene and Infant Products

HB 2122 would exempt specific infant and hygiene products from West Virginia's sales tax. It defines "diapers" as disposable absorbent products for infants/toddlers or people with incontinence, "feminine hygiene products" as items like tampons and menstrual cups for biological women, and "infant products" as baby bottles, formula, and car seats. The bill removes sales tax liability for these items at the point of purchase. This directly affects consumers who buy these products, reducing their out-of-pocket costs. The policy change is limited to the defined products and does not alter other tax obligations.