by April Corbin Girnus, Nevada Current
Nevadans this year will have the opportunity to exempt diapers from sales tax, something advocates say will bring a little relief to the wallets of parents of young children and adults with incontinence issues.
If voters pass Question 5 — the Sales Tax Exemption for Diapers Measure, as it is formally known — this November, child and adult diapers will be exempt from sales tax beginning Jan. 1, 2025 through Dec. 31, 2050.
Nevada’s statewide sales tax rate is 6.85%. Counties can implement additional sales taxes, which brings the overall rate to as high as 8.375% in Clark County.
The Nevada Department of Taxation last year estimated the impact of the proposed diaper sales tax exemption to be $25 million in the next fiscal biennium, according to a fiscal note.
Question 5 stems from Senate Bill 428, which the Nevada State Legislature passed unanimously in 2023. The proposal received support from several municipal leaders, including Reno Mayor Hillary Schieve and North Las Vegas Mayor Pamela Goynes-Brown.
The ballot measure appears to have no formal opposition.
Newborns can require between eight and 10 diapers a day, wrote Kelly Maxwell, executive director of the nonprofit Baby’s Bounty, in a letter of support to lawmakers last year.
“First and foremost, diapers are healthcare,” she wrote. “They are not a luxury item but a fundamental need for every child’s health and development. Without a sufficient supply of clean diapers, babies are at risk for a host of illnesses including skin infections, rashes, urinary tract infections, and viral meningitis.”
Baby’s Bounty is “the only consistent diaper bank resource in Nevada, according to its website, and has distributed more than 3.5 million diapers and 7 million wipes to 40,000 families since May 2020. Baby’s Bounty has setup a dedicated website in support of Question 5.
Millions of adults nationwide deal with incontinence issues that may require diapers.
As of July 2023, 26 states charge sales tax on diapers, according to the National Diaper Bank Network, which advocates for exemptions. The network estimates families spend $1,080 on average per year on diapers.
States that exempt diapers from their sales tax include California, Texas and Ohio, according to the diaper bank network. Exemptions vary by state, with some exempting adult diapers but not child diapers and some exempting only diapers bought with a doctor’s prescription.
The proposal in front of Nevadans this year would apply to both adult and child diapers. The language of the ballot measure also specifies it applies to disposable diapers.
Myriad other products are already exempt from Nevada’s sales tax, which applies to tangible goods.
Nevadans in two 2018 separate ballot measures voted to exempt feminine hygiene products and medical equipment from sales tax. The exemption for the medical equipment passed with 67% support while the feminine hygiene product exemption passed with 56% support.
A Noble Predictive Insights poll of registered voters released earlier this year found 71% support for a sales tax exemption for diapers. Only 13% opposed the proposal, and the remaining 16% said they were not sure or did not have an opinion.
Question 5 — or the Sales Tax Exemption for Diapers Measure, as it is formally known — is one of seven statewide ballot questions that will appear on this year’s general election ballot.
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