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Monthly Tax Tips

Diapers – To Tax or Not To Tax?

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Feb 6, 2014

Infants may be the latest victims of discrimination.

Children’s diapers are subject to sales and use tax, while adult diapers are tax-exempt, according to the Connecticut Department of Revenue Services.

The department reasons that children’s diapers are in the nature of clothing, which is generally taxable. On the other hand, adult diapers used for incontinence are exempt from sales and use taxes because the revenue department doesn’t include them in the clothing category.

Hmmm . . . worn on the same part of the anatomy for essentially the same purpose. Do babies have a case?

“Diaper backward spells repaid. Think about it.” – Marshall McLuhan, educator and philosopher

When selecting an auditor, the Council on Social Work Education sought a firm that could bring the greatest technical expertise to our organization. I remember my first meeting with Terri McKnight. As a new Executive Director, I felt very confident that she and Gelman, Rosenberg & Freedman had a handle on the nonprofit industry and could help us make better financial decisions for our environment.

Dr. Julia Watkins |  Executive Director
Council on Social Work Education