Colo. Code Regs. 39-26-717-3

Current through Register Vol. 47, No. 11, June 10, 2024

Rule 39-26-717-3 - Incontinence Products and Diapers

(1)General Rule. Beginning January 1, 2023, sales of incontinence products and diapers are exempt from sales and use taxes. Section 39-26-717(1) (a.5), C.R.S., defines "incontinence products and diapers" as "absorbent cloth or disposable products worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements."

(a)Examples of Qualifying Products. Incontinence products and diapers include, but are not limited to, cloth diapers; disposable diapers; diaper inserts and liners; 2-in-1 incontinence and period pads; and pads and liners for bladder leaks.

(b)Examples of Non-Qualifying Products. Incontinence products and diapers do not include clothing; hygiene products such as rash creams, soaps and cleaning solutions, or lotions; or home products such as sheets, bed and crib liners, or mattress covers.

39-26-717-3

46 CR 08, April 25, 2023, effective 5/15/2023

Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-26-717, C.R.S. The purpose of this rule is to provide examples and guidance regarding the sales and use tax exemption for incontinence products and diapers.