Bill > HB0202

This bill amends Section 59-12-104 of Utah state law, which lists exemptions from sales and use taxes. Specifically, it modifies subsection (10) to expand the types of items exempt from taxation, primarily focusing on hygiene products. Previously, this subsection exempted certain items like drugs, syringes, and stoma supplies under specific conditions. The amendment inserts new language to exempt adult or youth disposable diapers, underwear, pants, pads or liners, and underpads when advertised for incontinence care. It also explicitly includes tampons and sanitary napkins as exempt items, and clarifies that disposable diapers for infants and toddlers are also exempt. The bill also includes an effective date of July 1, 2016.