HF 462 (LSB 2606YH (2) 88)

HOUSE FILE 462

BY  MASCHER

A BILL FOR

An Act exempting the sale of feminine hygiene products from the sales tax.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, Code 2019, is amended by adding the following new subsection:
   NEW SUBSECTION.  107.  The sales price from the sale of feminine hygiene products. For purposes of this subsection, “feminine hygiene products” means sanitary napkins, tampons, or other similar items used for feminine hygiene.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill exempts the sale of feminine hygiene products from the sales tax. 
   The bill defines “feminine hygiene products” to mean sanitary napkins, tampons, or other similar items used for feminine hygiene. 
   By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.