Bill Text: IA HF506 | 2017-2018 | 87th General Assembly | Introduced

Iowa House Bill 506 (Prior Session Legislation)

Introduced

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

Spectrum: Partisan Bill (Democrat 9-0)

Status: (Introduced - Dead) 2017-03-07 - Subcommittee: Vander Linden, Bennett and Windschitl. H.J. 543. [HF506 Detail]

Download: Iowa-2017-HF506-Introduced.html


House File 506 - Introduced




                                 HOUSE FILE       
                                 BY  BENNETT, HUNTER,
                                     ABDUL=SAMAD, KURTH,
                                     JACOBY, MEYER, HANSON,
                                     T. TAYLOR, and GAINES

                                      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:
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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 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.
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