FISCAL NOTE
FISCAL NOTE
2025 REGULAR SESSION
Introduced
House Bill 2920
By Delegate Young
[Introduced February 24, 2025; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated ยง11-15-9v, relating to the exemption of certain hygiene products from sales tax.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 11. TAXATION.
(a) Notwithstanding any other provision of this article, hygiene products are exempt from the tax imposed under this article.
(b) For the purposes of this section:
(1) "Feminine hygiene product" includes sanitary napkins, tampons, menstrual cups, pads, and other similar feminine hygiene products;
(2) "Diapers" means an absorbent incontinence product that is washable or disposable and worn by a person, regardless of age or sex, who cannot control bladder or bowel movements; and
(3) "Hygiene product" means diapers and feminine hygiene products as defined by this subsection.
NOTE: The purpose of this bill is to exempt feminine hygiene products and diapers from state sales tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.