701—220.17(423) Sales of diapers.
	220.17(1) In general. The sales price of diapers, whether cloth or disposable, is exempt from sales tax. This includes children’s diapers and adult diapers.
	220.17(2) Definitions.
“Adult diapers” means diapers other than children’s diapers.
“Children’s diapers” means diapers marketed to be worn by children.
“Diaper” means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements.
This rule is intended to implement Iowa Code section 423.3(109).
[ARC 6989C, IAB 4/19/23, effective 5/24/23]