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Bill > HF1019
IA HF1019
IA HF1019A bill for an act exempting the sale of toilet paper from the sales tax.(Formerly HF 964.)
summary
Introduced
04/17/2025
04/17/2025
In Committee
04/23/2025
04/23/2025
Crossed Over
04/23/2025
04/23/2025
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill exempts the sale of toilet paper from the sales tax. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.
AI Summary
This bill proposes to exempt the sale of toilet paper from sales tax in the state of Iowa by adding a new subsection to Section 423.3 of the Iowa Code. Specifically, the bill creates a new exemption (subsection 111) that removes sales tax from toilet paper transactions, which means consumers would no longer pay sales tax when purchasing toilet paper. By operation of existing tax law, this sales tax exemption would also extend to use tax, effectively reducing the cost of toilet paper for consumers. The bill appears to be a straightforward tax exemption measure aimed at making an essential household item more affordable by eliminating the sales tax typically applied to such purchases.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Ways and Means (House)
Last Action
Subcommittee: Dawson, Bisignano, and Rowley. S.J. 916. (on 04/28/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF1019 |
| Fiscal Note - Toilet Paper, Sales Tax Exemption | https://www.legis.iowa.gov/docs/publications/FN/1526424.pdf |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/HF1019.html |
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