WV HB3447

Exempts diapers, baby bottles, bottle liner inserts, bottle nipples, baby formula, and newborn infant car seats from West Virginia's consumer sales and service tax

Defines "diapers" broadly to include disposable absorbent incontinence products for infants, toddlers not yet toilet-trained, and individuals of any age who cannot control bladder or bowel movements

Applies the exemption to both the consumer sales tax and the use tax under §11-15A-1

Adds a new section (§11-15-9v) to the existing Consumer Sales and Service Tax article of the West Virginia Code