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House File 374 - IntroducedA Bill ForAn Act 1exempting the sale of sanitary hygiene necessity
2products from the sales tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2017, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 103. The sales price from the sale of
4sanitary hygiene necessity products. For purposes of this
5subsection, “sanitary hygiene necessity products” means any of
6the following:
7a. A product designed to absorb or catch menses or bladder
8leakage.
9b. A child or adult diaper, whether cloth or disposable.
10c. A cleansing wipe designed to clean menses, urine, or
11feces from a person’s body.
12EXPLANATION
13The inclusion of this explanation does not constitute agreement with
14the explanation’s substance by the members of the general assembly.
15This bill exempts the sale of sanitary hygiene necessity
16products, as defined in the bill, from the sales tax.
17By operation of Code section 423.6, an item exempt from the
18imposition of the sales tax is also exempt from the use tax
19imposed in Code section 423.5.
-1-mm/rj/sc
2products from the sales tax.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2017, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 103. The sales price from the sale of
4sanitary hygiene necessity products. For purposes of this
5subsection, “sanitary hygiene necessity products” means any of
6the following:
7a. A product designed to absorb or catch menses or bladder
8leakage.
9b. A child or adult diaper, whether cloth or disposable.
10c. A cleansing wipe designed to clean menses, urine, or
11feces from a person’s body.
12EXPLANATION
13The inclusion of this explanation does not constitute agreement with
14the explanation’s substance by the members of the general assembly.
15This bill exempts the sale of sanitary hygiene necessity
16products, as defined in the bill, from the sales tax.
17By operation of Code section 423.6, an item exempt from the
18imposition of the sales tax is also exempt from the use tax
19imposed in Code section 423.5.
-1-mm/rj/sc