House File 374 - Introduced HOUSE FILE 374 BY ANDERSON , HINSON , WOLFE , MILLER , HUNTER , HANSON , KACENA , MASCHER , WINCKLER , LENSING , FORBES , KRESSIG , OLDSON , and GAINES A BILL FOR An Act exempting the sale of sanitary hygiene necessity 1 products from the sales tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1840HH (4) 87 mm/rj/sc

H.F. 374 Section 1. Section 423.3, Code 2017, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 103. The sales price from the sale of 3 sanitary hygiene necessity products. For purposes of this 4 subsection, “sanitary hygiene necessity products” means any of 5 the following: 6 a. A product designed to absorb or catch menses or bladder 7 leakage. 8 b. A child or adult diaper, whether cloth or disposable. 9 c. A cleansing wipe designed to clean menses, urine, or 10 feces from a person’s body. 11 EXPLANATION 12 The inclusion of this explanation does not constitute agreement with 13 the explanation’s substance by the members of the general assembly. 14 This bill exempts the sale of sanitary hygiene necessity 15 products, as defined in the bill, from the sales tax. 16 By operation of Code section 423.6, an item exempt from the 17 imposition of the sales tax is also exempt from the use tax 18 imposed in Code section 423.5. 19 -1- LSB 1840HH (4) 87 mm/rj/sc 1/ 1