HF 964 (LSB 1911YH (3) 91)

HOUSE FILE 964

BY  GRASSLEY, WULF, COLLINS, RINKER, WILZ, BODEN, MEGGERS, INGELS, A. MEYER, HORA, GOLDING, GUSTOFF, BOSSMAN, SMITH, WELDON, ANDREWS, JONES, YOUNG, DUNWELL, C. JOHNSON, HOLT, HENDERSON, and BARKER

A BILL FOR

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

    Section 1.  Section 423.3, Code 2025, is amended by adding the following new subsection:
   NEW SUBSECTION.  111.  The sales price from the sale of toilet paper.
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 toilet paper from the sales tax. 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.