Missouri Enacts Sales and Use Tax Exemption for Hygiene Products

Effective August 28, 2025, Missouri has enacted a sales and use tax exemption for retail sales of diapers, incontinence products, and feminine hygiene products.

For purposes of the exemption:

• “Diapers” means 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;
• “Feminine hygiene products” means personal care products used to manage menstrual flow including, but not limited to, tampons, pads, liners, and cups;
• “Incontinence products” means products designed specifically for hygiene matters related to urinary incontinence.

The enactment of this legislation makes Missouri the latest in a growing number of states that have created sales and use tax exemptions for necessities such as diapers and feminine hygiene products. (H.B. 594, Laws 2025; Fiscal Note, Committee on Legislative Research Oversight Division, April 6, 2025, Signed by Governor Kehoe July 10, 2025)