Missouri legislation · 2025 Regular Session
Missouri HB955: Authorizes a state sales tax exemption for the purchase of diapers, incontinence products, and feminine hygiene products
Status: In committee, May 15, 2025
What the bill says
To amend chapter 144, RSMo, by adding thereto one new section relating to a state sales tax exemption for certain hygiene products. Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.059, to read as follows: 144.059. 1. For the purposes of this section, the following terms mean: (1) "Diapers", absorbent garments worn by infants or toddlers who are not toilet-trained or by individuals who are incapable of controlling their bladder or bowel movements; (2) "Feminine hygiene products", personal care products used to manage menstrual flow includin.
From the introduced text:
To amend chapter 144, RSMo, by adding thereto one new section relating to a state sales tax exemption for certain hygiene products. Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.059, to read as follows: 144.059. 1. For the purposes of this section, the following terms mean: (1) "Diapers", absorbent garments worn by infants or toddlers who are not toilet-trained or by individuals who are incapable of controlling their bladder or bowel movements; (2) "Feminine hygiene products", personal care products used to manage menstrual flow including, but not limited to, tampons, pads, liners, and cups; (3) "Incontinence products", products designed specifically for hygiene matters related to urinary incontinence. 2. Notwithstanding any provision of law to the contrary, beginning January 1, 2026, there shall be no state sales or use tax levied or imposed on any sales of diapers, incontinence products, and feminine hygiene products. The exemption granted under this subsection shall not apply to local sales tax as defined under section 32.085 or local use tax levied or imposed as authorized by law. ✔ EXPLANATION -- Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.