Bill Text: IA SF36 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act exempting the sale of period products and diapers from the sales tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-01-13 - Subcommittee: Sinclair, Petersen, and Sweeney. S.J. 97. [SF36 Detail]
Download: Iowa-2021-SF36-Introduced.html
Senate
File
36
-
Introduced
SENATE
FILE
36
BY
PETERSEN
A
BILL
FOR
An
Act
exempting
the
sale
of
period
products
and
diapers
from
1
the
sales
tax.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1753XS
(3)
89
jm/jh
S.F.
36
Section
1.
Section
423.3,
subsection
68,
paragraph
c,
1
subparagraph
(1),
subparagraph
division
(a),
Code
2021,
is
2
amended
to
read
as
follows:
3
(a)
“Clothing”
includes
but
is
not
limited
to
the
4
following:
aprons,
household
and
shop;
athletic
supporters;
5
baby
receiving
blankets;
bathing
suits
and
caps;
beach
capes
6
and
coats;
belts
and
suspenders;
boots;
coats
and
jackets;
7
costumes;
diapers
(children
and
adults,
including
disposable
8
diapers);
earmuffs;
footlets;
formal
wear;
garters
and
garter
9
belts;
girdles;
gloves
and
mittens
for
general
use;
hats
10
and
caps;
hosiery;
insoles
for
shoes;
lab
coats;
neckties;
11
overshoes;
pantyhose;
rainwear;
rubber
pants;
sandals;
12
scarves;
shoes
and
shoelaces;
slippers;
sneakers;
socks
and
13
stockings;
steel-toed
shoes;
underwear;
uniforms,
athletic
and
14
nonathletic;
and
wedding
apparel.
15
Sec.
2.
Section
423.3,
Code
2021,
is
amended
by
adding
the
16
following
new
subsections:
17
NEW
SUBSECTION
.
107.
The
sales
price
from
the
sale
of
18
period
products.
For
purposes
of
this
subsection,
“period
19
products”
means
sanitary
napkins
or
pads,
tampons,
menstrual
20
cups,
or
other
similar
items
used
in
connection
with
the
21
menstrual
cycle.
22
NEW
SUBSECTION
.
108.
The
sales
price
from
the
sale
of
a
23
child
or
adult
diaper,
whether
cloth
or
disposable.
24
EXPLANATION
25
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
26
the
explanation’s
substance
by
the
members
of
the
general
assembly.
27
This
bill
exempts
the
sale
of
period
products,
as
defined
in
28
the
bill,
from
the
sales
tax.
The
bill
also
exempts
the
sale
of
29
child
and
adult
diapers,
whether
cloth
or
disposable.
30
The
bill
makes
a
conforming
amendment
in
Code
section
31
423.3(68)(c)(1)(a)
by
striking
a
reference
to
child
and
adult
32
diapers
that
relates
to
the
tax-free
holiday.
33
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
34
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
35
-1-
LSB
1753XS
(3)
89
jm/jh
1/
2
