Bill > HF964

This bill proposes to exempt the sale of toilet paper from sales tax in the state of Iowa by adding a new subsection (subsection 111) to section 423.3 of the Iowa Code. By adding this exemption to the sales tax code, the bill would effectively reduce the cost of toilet paper for consumers by removing the sales tax that would normally be applied to such purchases. As a result of the existing use tax provisions in Code section 423.5, this sales tax exemption would also apply to use tax, meaning that toilet paper brought into the state for personal use would similarly be exempt from taxation. The bill appears to be a straightforward measure aimed at providing a small but potentially meaningful financial relief to consumers by eliminating sales tax on an essential personal hygiene product.

Budget and Finance

https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF964