Bill Text: IA HF2191 | 2017-2018 | 87th General Assembly | Introduced

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Bill Title: A bill for an act exempting the sale of feminine hygiene products from the sales tax.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2018-02-14 - Subcommittee: Vander Linden, Bennett and Pettengill. H.J. 272. [HF2191 Detail]

Download: Iowa-2017-HF2191-Introduced.html

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House File 2191 - Introduced




                                 HOUSE FILE       
                                 BY  RUNNING=MARQUARDT

                                      A BILL FOR

  1 An Act exempting the sale of feminine hygiene products from the
  2    sales tax.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 5475YH (1) 87
    mm/rn

PAG LIN



  1  1    Section 1.  Section 423.3, Code 2018, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  103.  The sales price from the sale of
  1  4 feminine hygiene products.  For purposes of this subsection,
  1  5 "feminine hygiene products" means sanitary napkins, tampons, or
  1  6 other similar items used for feminine hygiene.
  1  7                           EXPLANATION
  1  8 The inclusion of this explanation does not constitute agreement with
  1  9 the explanation's substance by the members of the general assembly.
  1 10    This bill exempts the sale of feminine hygiene products, as
  1 11 defined in the bill, from the sales tax.
  1 12    By operation of Code section 423.6, an item exempt from the
  1 13 imposition of the sales tax is also exempt from the use tax
  1 14 imposed in Code section 423.5.
       LSB 5475YH (1) 87
       mm/rn