The bill proposes an amendment to Section 423.3 of the Code of Iowa, specifically by adding a new subsection that exempts the sale of toilet paper from the sales tax. This exemption means that the sales price from the sale of toilet paper will not be subject to the sales tax, thereby reducing the overall cost for consumers purchasing this essential item.

Additionally, the bill clarifies that, in accordance with Code section 423.6, any item that is exempt from sales tax is also exempt from the use tax imposed under Code section 423.5. This ensures that the exemption applies uniformly, providing further financial relief to consumers regarding the purchase of toilet paper.

Statutes affected:
Introduced: 423.3