Nevada is proposing an amendment to their Sales and Use Tax Act of 1955 to exempt the gross receipts from the sale and storage, use, or other consumption of diapers.
The bill (known as Senate Bill No. 428), defines “diaper” as any type of diaper intended for use by a child or an adult, including disposable diapers. If approved by voters at the general election on November 5, 2024, the bill will become effective on January 1, 2025, and will remain in effect until December 31, 2050.