WA HB1307

Exempts diapers (for infants, children, and adults with incontinence) and essential child care products from state and local sales and use taxes beginning January 1, 2026

Essential child care products covered include cribs, car seats, booster seats, strollers, baby monitors, breast pumps, bottles, pacifiers, baby wipes, changing tables, safety gates, cabinet locks, and bicycle child carriers

Baby and toddler clothing size 5T and smaller and shoes size 13T and smaller are included in the exemption

Applies to products designed for or marketed to children under age five, as indicated by product labeling or common consumer recognition

Requires the Department of Revenue to adopt implementation rules and publish a publicly available list of qualifying products