For families struggling to make ends meet, something as basic as providing diapers for their children can become an overwhelming financial burden. Yet in Missouri, diapers are taxed at the same rate as luxury goods—placing an item, essential for the health and well-being of babies – in the same category as jewelry and high-end electronics. This policy not only increases costs for families but also limits the ability of programs like the Diaper Bank of the Ozarks to meet the growing demand for assistance.
Despite being a vital necessity for many (including babies, toddlers, adults coping with incontinence), diapers are not classified as essential items under Missouri tax statutes. As a result, they are ineligible for the state’s sales tax exemptions and may not be purchased with EBT or TANF funds. This means that those living in extreme poverty are often faced with the very real inability to provide for their most basic needs.
The impact of these policies is significant. Each month, the Diaper Bank of the Ozarks distributes thousands of diapers to families in need across southwest Missouri. The demand is high, and without tax credit eligibility (only available to Missouri 501(c)3s whose sole purpose is to provide diapers) or relief from luxury taxation, CCO must rely solely on private donations and grants to meet the overwhelming need. These funding challenges make it increasingly difficult to serve every family who needs assistance.
Missouri is one of the few states that still taxes diapers at a luxury rate, despite growing recognition that diaper need is a public health issue. Without access to clean diapers, children are at risk for health problems, and parents may be unable to send their children to daycare—preventing them from working and further deepening cycles of poverty.
Advocates, including the Diaper Bank of the Ozarks, continue to push for policy changes that would recognize diapers as essential and provide the financial support necessary to keep up with demand. Several pieces of legislation which would allow CCO to receive diaper bank tax credits, change or suspend the diaper sales tax rate, and/or provide increased access to feminine hygiene, diaper and incontinence supplies are currently being considered in Jefferson City. You can follow their progress at Bill List | Missouri Senate or Missouri House of Representatives – Bill List Until changes are made, Diaper Bank of the Ozarks will continue to rely on the support of generous donors like you to ensure that no one in our community goes without access to this basic necessity.