House File 462 - Introduced HOUSE FILE 462 BY MASCHER A BILL FOR An Act exempting the sale of feminine hygiene products from the 1 sales tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2606YH (2) 88 jm/jh

H.F. 462 Section 1. Section 423.3, Code 2019, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 107. The sales price from the sale of 3 feminine hygiene products. For purposes of this subsection, 4 “feminine hygiene products” means sanitary napkins, tampons, or 5 other similar items used for feminine hygiene. 6 EXPLANATION 7 The inclusion of this explanation does not constitute agreement with 8 the explanation’s substance by the members of the general assembly. 9 This bill exempts the sale of feminine hygiene products from 10 the sales tax. 11 The bill defines “feminine hygiene products” to mean 12 sanitary napkins, tampons, or other similar items used for 13 feminine hygiene. 14 By operation of Code section 423.6, an item exempt from the 15 imposition of the sales tax is also exempt from the use tax 16 imposed in Code section 423.5. 17 -1- LSB 2606YH (2) 88 jm/jh 1/ 1