Effective January 1, 2020, California has enacted a sales and use tax exemption for diapers for infants, toddlers, and children, and menstrual hygiene products. “Menstrual hygiene products” are defined as:
The sunset date for the exemptions is January 1, 2022. The exemptions were enacted to promote public health by increasing the affordability of and expanding access to these items. (Ch. 34 (S.B. 92), Laws 2019)
UPDATE: California has enacted legislation extending the sunset date for the sales and use tax exemption for diapers for infants, toddlers, and children, and menstrual hygiene products from January 1, 2022 to July 1, 2023 (Ch 8 (A.B. 85), Laws 2020)