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Senate File 36 - IntroducedA Bill ForAn Act 1exempting the sale of period products and diapers from
2the sales tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 68, paragraph c,
2subparagraph (1), subparagraph division (a), Code 2021, is
3amended to read as follows:
4(a) “Clothing” includes but is not limited to the
5following: aprons, household and shop; athletic supporters;
6baby receiving blankets; bathing suits and caps; beach capes
7and coats; belts and suspenders; boots; coats and jackets;
8costumes; diapers (children and adults, including disposable
9diapers); earmuffs; footlets; formal wear; garters and garter
10belts; girdles; gloves and mittens for general use; hats
11and caps; hosiery; insoles for shoes; lab coats; neckties;
12overshoes; pantyhose; rainwear; rubber pants; sandals;
13scarves; shoes and shoelaces; slippers; sneakers; socks and
14stockings; steel-toed shoes; underwear; uniforms, athletic and
15nonathletic; and wedding apparel.
16 Sec. 2. Section 423.3, Code 2021, is amended by adding the
17following new subsections:
18 NEW SUBSECTION. 107. The sales price from the sale of
19period products. For purposes of this subsection, “period
20products” means sanitary napkins or pads, tampons, menstrual
21cups, or other similar items used in connection with the
22menstrual cycle.
23 NEW SUBSECTION. 108. The sales price from the sale of a
24child or adult diaper, whether cloth or disposable.
25EXPLANATION
26The inclusion of this explanation does not constitute agreement with
27the explanation’s substance by the members of the general assembly.
28This bill exempts the sale of period products, as defined in
29the bill, from the sales tax. The bill also exempts the sale of
30child and adult diapers, whether cloth or disposable.
31The bill makes a conforming amendment in Code section
32423.3(68)(c)(1)(a) by striking a reference to child and adult
33diapers that relates to the tax-free holiday.
34By operation of Code section 423.6, an item exempt from the
35imposition of the sales tax is also exempt from the use tax
-1-1imposed in Code section 423.5.
-2-jm/jh
2the sales tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 68, paragraph c,
2subparagraph (1), subparagraph division (a), Code 2021, is
3amended to read as follows:
4(a) “Clothing” includes but is not limited to the
5following: aprons, household and shop; athletic supporters;
6baby receiving blankets; bathing suits and caps; beach capes
7and coats; belts and suspenders; boots; coats and jackets;
8costumes; diapers (children and adults, including disposable
9diapers); earmuffs; footlets; formal wear; garters and garter
10belts; girdles; gloves and mittens for general use; hats
11and caps; hosiery; insoles for shoes; lab coats; neckties;
12overshoes; pantyhose; rainwear; rubber pants; sandals;
13scarves; shoes and shoelaces; slippers; sneakers; socks and
14stockings; steel-toed shoes; underwear; uniforms, athletic and
15nonathletic; and wedding apparel.
16 Sec. 2. Section 423.3, Code 2021, is amended by adding the
17following new subsections:
18 NEW SUBSECTION. 107. The sales price from the sale of
19period products. For purposes of this subsection, “period
20products” means sanitary napkins or pads, tampons, menstrual
21cups, or other similar items used in connection with the
22menstrual cycle.
23 NEW SUBSECTION. 108. The sales price from the sale of a
24child or adult diaper, whether cloth or disposable.
25EXPLANATION
26The inclusion of this explanation does not constitute agreement with
27the explanation’s substance by the members of the general assembly.
28This bill exempts the sale of period products, as defined in
29the bill, from the sales tax. The bill also exempts the sale of
30child and adult diapers, whether cloth or disposable.
31The bill makes a conforming amendment in Code section
32423.3(68)(c)(1)(a) by striking a reference to child and adult
33diapers that relates to the tax-free holiday.
34By operation of Code section 423.6, an item exempt from the
35imposition of the sales tax is also exempt from the use tax
-1-1imposed in Code section 423.5.
-2-jm/jh