Providing a sales and use tax exemption for adult and baby diapers.

 S-4350.1

SENATE BILL 6327

State of Washington

69th Legislature

2026 Regular Session

By Senators Torres, Dozier, Hasegawa, and Nobles

Read first time 01/28/26. Referred to Committee on Ways & Means.

AN ACT Relating to providing a sales and use tax exemption for adult and baby diapers; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating new sections; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. (1) This section is the tax preference performance statement for the sales and use tax exemptions for diapers established in sections 2 and 3, chapter . . ., Laws of 2026 (sections 2 and 3 of this act). This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.

(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals as indicated in RCW 82.32.808 (2)(e).