On November 5, 2024, Nevada voters approved a ballot measure that will exempt diapers from Nevada sales and use tax, effective January 1, 2025. The ballot measure defines the term “diaper” for purposes of these exemptions to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable diaper. The ballot measure provides that the exemption will cease to be effective on December 31, 2050.
Nevada is the latest in a string of states that have enacted similar exemptions. Retailers making sales of child or adult diapers will want to make any necessary changes in their systems to account for the exemption effective January 1, 2025. (Statewide Ballot Questions 2024, To Appear on the November 5, 2024 General Election Ballot, State of Nevada)