Bill Text: IA HF374 | 2017-2018 | 87th General Assembly | Introduced

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

Spectrum: Strong Partisan Bill (Democrat 13-1)

Status: (Introduced - Dead) 2017-02-21 - Subcommittee: Vander Linden, Bennett and Windschitl. H.J. 428. [HF374 Detail]

Download: Iowa-2017-HF374-Introduced.html

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House File 374 - Introduced




                                 HOUSE FILE       
                                 BY  ANDERSON, HINSON,
                                     WOLFE, MILLER, HUNTER,
                                     HANSON, KACENA,
                                     MASCHER, WINCKLER,
                                     LENSING, FORBES,
                                     KRESSIG, OLDSON, and
                                     GAINES

                                      A BILL FOR

  1 An Act exempting the sale of sanitary hygiene necessity
  2    products from the sales tax.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1840HH (4) 87
    mm/rj/sc

PAG LIN



  1  1    Section 1.  Section 423.3, Code 2017, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  103.  The sales price from the sale of
  1  4 sanitary hygiene necessity products.  For purposes of this
  1  5 subsection, "sanitary hygiene necessity products" means any of
  1  6 the following:
  1  7    a.  A product designed to absorb or catch menses or bladder
  1  8 leakage.
  1  9    b.  A child or adult diaper, whether cloth or disposable.
  1 10    c.  A cleansing wipe designed to clean menses, urine, or
  1 11 feces from a person's body.
  1 12                           EXPLANATION
  1 13 The inclusion of this explanation does not constitute agreement with
  1 14 the explanation's substance by the members of the general assembly.
  1 15    This bill exempts the sale of sanitary hygiene necessity
  1 16 products, as defined in the bill, from the sales tax.
  1 17    By operation of Code section 423.6, an item exempt from the
  1 18 imposition of the sales tax is also exempt from the use tax
  1 19 imposed in Code section 423.5.
       LSB 1840HH (4) 87
       mm/rj/sc