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Monthly Tax Tips

Diapers – To Tax or Not To Tax?

Gelman, Rosenberg & Freedman CPAs is a member of CPAmerica International, an association of CPA and consulting firms that provides industry knowledge including insightful articles, to help member firms serve clients and other individuals and organizations.

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

Ian was invaluable throughout the complex process of setting up our accounting and payroll system, developing our internal controls and reporting systems, and launching our financial management in an efficient and sound manner. Ian is simply delightful to work with.

Amy Hawthorne |  Former Executive Director
Hollings Center for International Dialogue