Senate
File
173
-
Introduced
SENATE
FILE
173
BY
PETERSEN
,
R.
TAYLOR
,
J.
SMITH
,
BOULTON
,
JOCHUM
,
BOLKCOM
,
DOTZLER
,
T.
TAYLOR
,
WAHLS
,
CELSI
,
RAGAN
,
and
BISIGNANO
A
BILL
FOR
An
Act
exempting
the
sale
of
feminine
hygiene
products
and
1
diapers
from
the
sales
tax.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2278XS
(2)
88
jm/jh
S.F.
173
Section
1.
Section
423.3,
subsection
68,
paragraph
c,
1
subparagraph
(1),
subparagraph
division
(a),
Code
2019,
is
2
amended
to
read
as
follows:
3
(a)
“Clothing”
includes
but
is
not
limited
to
the
4
following:
aprons,
household
and
shop;
athletic
supporters;
5
baby
receiving
blankets;
bathing
suits
and
caps;
beach
capes
6
and
coats;
belts
and
suspenders;
boots;
coats
and
jackets;
7
costumes;
diapers
(children
and
adults,
including
disposable
8
diapers);
earmuffs;
footlets;
formal
wear;
garters
and
garter
9
belts;
girdles;
gloves
and
mittens
for
general
use;
hats
10
and
caps;
hosiery;
insoles
for
shoes;
lab
coats;
neckties;
11
overshoes;
pantyhose;
rainwear;
rubber
pants;
sandals;
12
scarves;
shoes
and
shoelaces;
slippers;
sneakers;
socks
and
13
stockings;
steel-toed
shoes;
underwear;
uniforms,
athletic
and
14
nonathletic;
and
wedding
apparel.
15
Sec.
2.
Section
423.3,
Code
2019,
is
amended
by
adding
the
16
following
new
subsections:
17
NEW
SUBSECTION
.
107.
The
sales
price
from
the
sale
of
18
feminine
hygiene
products.
For
purposes
of
this
subsection,
19
“feminine
hygiene
products”
means
sanitary
napkins,
tampons,
or
20
other
similar
items
used
for
feminine
hygiene.
21
NEW
SUBSECTION
.
108.
The
sales
price
from
the
sale
of
a
22
child
or
adult
diaper,
whether
cloth
or
disposable.
23
EXPLANATION
24
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
25
the
explanation’s
substance
by
the
members
of
the
general
assembly.
26
This
bill
exempts
the
sale
of
feminine
hygiene
products,
27
as
defined
in
the
bill,
from
the
sales
tax.
The
bill
also
28
exempts
the
sale
of
child
and
adult
diapers,
whether
cloth
or
29
disposable.
30
The
bill
makes
a
conforming
amendment
in
Code
section
31
423.3(68)(c)(1)(a)
by
striking
a
reference
to
child
and
adult
32
diapers
that
relate
to
the
tax
free
holiday.
33
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
34
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
35
-1-
LSB
2278XS
(2)
88
jm/jh
1/
2
S.F.
173
imposed
in
Code
section
423.5.
1
-2-
LSB
2278XS
(2)
88
jm/jh
2/
2