Bill > HF1021

This bill proposes to amend Iowa's sales tax code by specifically exempting dietary supplements from being taxed when sold. Currently, dietary supplements are listed as an item not included in the sales tax exemption for food and food ingredients, but this bill would change that by inserting the phrase "including dietary supplements" into the existing tax code and removing the previous language that excluded dietary supplements from the tax-exempt food category. By defining dietary supplements as part of the tax-exempt food and food ingredients group, the bill ensures that consumers will not have to pay sales tax when purchasing vitamins, minerals, and other dietary supplements. The change would apply to sales tax and, by extension, use tax, meaning that both the point-of-sale and subsequent use of these supplements would be tax-free. This modification aims to make dietary supplements more affordable for consumers by eliminating the sales tax burden on these nutritional products.

Budget and Finance

Ways and Means (House)

https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF1021