House File 2196 - Introduced HOUSE FILE 2196 BY BOHANNAN A BILL FOR An Act exempting the sale of feminine hygiene products and 1 incontinence products from the sales and use tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5812YH (2) 89 jm/jh
H.F. 2196 Section 1. Section 423.3, subsection 68, paragraph c, 1 subparagraph (1), subparagraph division (a), Code 2022, 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; children diapers (children and adults, including 8 disposable diapers) including disposable ; earmuffs; footlets; 9 formal wear; garters and garter belts; girdles; gloves and 10 mittens for general use; hats and caps; hosiery; insoles for 11 shoes; lab coats; neckties; overshoes; pantyhose; rainwear; 12 rubber pants; sandals; scarves; shoes and shoelaces; slippers; 13 sneakers; socks and stockings; steel-toed shoes; underwear; 14 uniforms, athletic and nonathletic; and wedding apparel. 15 Sec. 2. Section 423.3, Code 2022, is amended by adding the 16 following new subsections: 17 NEW SUBSECTION . 108. The sales price from the sale of 18 feminine hygiene products. For purposes of this subsection, 19 “feminine hygiene products” means sanitary napkins or pads, 20 tampons, menstrual cups, or other similar items used in 21 connection with the menstrual cycle. 22 NEW SUBSECTION . 109. The sales price from sales of 23 incontinence products. For purposes of this subsection, 24 “incontinence products” means incontinence undergarments, pads, 25 liners, or similar items used in connection with incontinence. 26 EXPLANATION 27 The inclusion of this explanation does not constitute agreement with 28 the explanation’s substance by the members of the general assembly. 29 This bill exempts the sale of feminine hygiene and 30 incontinence products, as defined in the bill, from the sales 31 tax. 32 The bill makes a conforming amendment in Code section 33 423.3(68)(c)(1)(a) by striking a reference to adult diapers 34 that relates to the tax-free holiday. 35 -1- LSB 5812YH (2) 89 jm/jh 1/ 2
H.F. 2196 By operation of Code section 423.6, an item exempt from the 1 imposition of the sales tax is also exempt from the use tax 2 imposed in Code section 423.5. 3 -2- LSB 5812YH (2) 89 jm/jh 2/ 2