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132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 1099H.P. 721House of Representatives, March 18, 2025
An Act to Exempt Diapers from Sales Tax
Received by the Clerk of the House on March 14, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative MURPHY of Scarborough.
Cosponsored by President DAUGHTRY of Cumberland and
Representatives: COLLAMORE of Pittsfield, DODGE of Belfast, KUHN of Falmouth, LEE of
Auburn, MOONEN of Portland, QUINT of Hodgdon, SALISBURY of Westbrook, Senator:
PIERCE of Cumberland. Page 1 - 132LR1269(01)
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2 is enacted to read:
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4 including diaper covers, wraps and diaper fasteners that are used with reusable diapers. For
5 the purposes of this subsection, "diaper" means an absorbent garment worn by humans who
6 are incapable of or having difficulty controlling their bladders or bowel movements that is
7 marketed to be worn by adults or children.
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9 This bill provides a sales tax exemption for disposable and reusable diapers, including
10 diaper covers, wraps and diaper fasteners, that are marketed to be worn by adults or
11 children.
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