§ 144.029 RSMo — Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption

1. There is hereby specifically exempted from the provisions of and from the computation of the tax levied, assessed or payable pursuant to this chapter all retail sales of diapers, incontinence products, and feminine hygiene products.

2. For the purposes of this section, the following terms shall mean:

(1) "Diapers" , 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;

(2) "Feminine hygiene products" , personal care products used to manage menstrual flow including, but not limited to, tampons, pads, liners, and cups;

(3) "Incontinence products" , products designed specifically for hygiene matters related to urinary incontinence.