West Virginia House Bill HB2122

West Virginia 2025 Regular Session

• Introduced: 2/12/25
• Refer: 2/12/25
• Refer: 2/17/25

Caption

Sales Tax Exemption for Certain Hygiene and Infant Products

Summary

House Bill 2122 would create a new sales tax exemption in West Virginia for certain hygiene and infant products by adding a new section to the state’s consumer sales and service tax code. The bill specifically exempts diapers, feminine hygiene products, and defined infant products from the state sales tax and the companion sales tax provisions under §11-15A-1 et seq. The measure defines diapers broadly to include disposable absorbent incontinence products for infants, toddlers, and individuals unable to control bladder or bowel movements. The bill also defines feminine hygiene products to include items such as tampons, pads, sanitary napkins, liners, menstrual cups, and similar products used to absorb menstrual flow. Infant products covered by the bill include baby bottles, bottle liner inserts, bottle nipples, baby formula, and newborn infant car seats. The stated purpose is to reduce the tax burden on these essential household and caregiving items.

Impact

If enacted, HB2122 would amend West Virginia’s tax code to remove sales tax from the listed hygiene and infant products, reducing state tax revenue while lowering costs for consumers purchasing these items. It would affect retailers that collect consumer sales tax and would require them to treat the covered products as exempt under both the general consumers sales and service tax and the related sales tax provisions in §11-15A-1 et seq. The bill would also establish statutory definitions for the exempt products, which would guide administration and enforcement.

Sentiment

The available context shows no recorded committee debate or vote history, so there is no documented opposition or support from transcripts. Based on the bill’s subject matter and the inclusion of multiple sponsors, the measure appears to be framed as a consumer relief and public health/necessity measure. The overall tone of the bill is straightforward and policy-oriented, with the stated goal of exempting essential products from taxation.

Contention

No specific points of contention are documented in the provided materials because there are no committee transcripts or votes. Potential areas of dispute, based on the text alone, could include the revenue impact of the exemption, the scope of the product definitions, and the bill’s reference to feminine hygiene products as being designed for use by biological women. However, no legislator or stakeholder objections are recorded in the supplied context.