COLUMBUS, Ohio — A big change is now in effect throughout Ohio as multiple baby products -- including children’s diapers -- are now exempt from sales taxes in the state.
This new policy took effect on Sunday, Oct. 1. Any eligible products purchased on or after Oct. 1 are now exempt from the sales tax.
State officials say there is no limit on the amount or value of products that can be purchased with this exemption, which also includes online purchases from any company located outside of Ohio.
So what is included in the sales tax exemption? Here’s a list as provided from the Ohio Department of Taxation:
CHILDREN’S DIAPERS
R.C. 5739.02(B)(60) exempts the purchase of children’s diapers from sales tax and includes new definitions of both children’s and adult diapers. Under this section, a diaper is considered an absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements. "Children's diapers" are those marketed to be worn by children, while an “adult diaper” is one other than a children’s diaper.
THERAPEUTIC AND PREVENTATIVE CREAMS AND WIPES
R.C. 5739.02(B)(61) exempts from sales tax “[s]ales of therapeutic or preventative creams and wipes marketed primarily for use on the skin of children.” Note that this exemption only applies to either topical therapeutic or preventative treatments, and they must be marketed primarily for children’s use for the exemption to apply. Standard “grooming and hygiene products,” such as soaps, cleaning solutions, shampoo, suntan lotions and sunscreens, would not apply, regardless of whether they would be considered an over-the-counter-drug.
CHILD RESTRAINTS AND BOOSTER SEATS
R.C. 5739.02(B)(62) exempts from sales tax “[s]ales of a child restraint device or booster seat that meets the national highway safety administration standard for child restraint systems under 49 C.F.R. 571.213.” To qualify, the product must meet the federal safety standards specific to child restraint and booster seats. Such standards can be reviewed at https://www.ecfr.gov/current/title-49/subtitle-B/chapter-V/part-571/subpart-B/section-571.213a.
CRIBS
R.C. 5739.02(B)(63) exempts from sales tax “[s]ales of cribs intended to provide sleeping accommodations for children.” These products must also meet federal safety standards in 16 C.F.R. 1219 or 16 C.F.R. 1220 to qualify for the exemption. These standards can be found at https://www.ecfr.gov/current/title-16/chapter-II/subchapter-B/part-1219 and https://www.ecfr.gov/current/title-16/chapter-II/subchapter-B/part-1220.
STROLLERS
R.C. 5739.02(B)(64) exempts from sales tax “[s]ales of strollers meant for transporting children from infancy to about thirty-six months of age that meet the United States consumer product safety commission safety standard for carriages and strollers under 16 C.F.R. 1220.” Once again, the stroller must meet these federal safety standards to qualify for the exemption. The standards can be found at https://www.federalregister.gov/documents/2016/06/09/2016-13663/revisions-to-safety-standard-for-carriages-and-strollers. If compliant with federal safety standards, such strollers may include folding or collapsible strollers, convertible car seats/strollers, and jogging strollers.
Find additional resources from the Heart of Ohio Diaper Bank and the Diaper Bank of Greater Cleveland.
