Diapers, Feminine Hygiene, & Incontinence Products Exemption FAQs

Under Section 144.029, RSMo, beginning August 28th, 2025, all retail sales of diapers, feminine hygiene products for managing menstrual flow, and hygiene products for urinary incontinence will be exempt from state and local sales and use tax.

Yes. There are no restrictions to this exemption.

No. They are exempt in all situations for all buyers.

All retailers are required to sell these products exempt from sales or use tax.

No. Tax should not be applied at the point of sale, so there is no need to fill out a form or obtain special authorization in order for purchases of these items to be exempt from sales and use tax.

Yes. Missouri sales and use tax is determined based upon the location of the sale. If you are purchasing products to be delivered to an in-state address, the point of sale is considered to fall within the state of Missouri. Since the exemption applies to all sales within the state, the items would be exempt from sales and use tax.

No. Missouri sales and use tax is determined based upon the location of the sale. If you are purchasing products to be delivered to an out-of-state address, the point of sale is considered to fall outside of the state of Missouri. Therefore, the sale would be subject to the taxation laws of the other state, and the Missouri exemption would not apply.

For the purpose of the exemption, diapers are defined as absorbent garments worn by infants or toddlers who are not toilet-trained or by individuals who are incapable of controlling their bladder or bowel movements.

Yes. Adult and child diapers would both qualify as being exempt from tax.

For the purpose of the exemption, incontinence products are products designed specifically for hygiene matters related to urinary incontinence. Protective undergarments, pads, liners, external catheters, and underpads (placed on beds or chairs to protect from leaks) would be exempt from tax.

While these medications are not exempted under the new law, they are exempt as prescription drugs.

No. Midol or other menstrual pain relief are not exempt under this new statute, however, if prescribed by a licensed health care practitioner they are exempt under Section 144.030.2(18).

For the purposes of the exemption, feminine hygiene products are defined as personal care products used to manage menstrual flow including, but not limited to, tampons, pads, liners, and cups; these, along with other items used to manage menstrual flow, such as menstrual discs or washable “period underwear” would be exempt from tax.

If you notice that tax is applied at the time of purchase, request that the tax be removed.  If you have already made the purchase and later realize that the tax was applied, you should first request a refund directly from the seller. If you are unable to obtain a refund from the seller, you may submit a Purchaser's Claim Under Section 144.190.4(2) for Sales or Use Tax Refund to the Department of Revenue.

Effective August 28, 2025, businesses with qualifying sales of diapers, feminine hygiene products and incontinence products will report the sales as a negative adjustment on their sales or use tax return and will no longer need to report these sales as part of their taxable sales.