This 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. The new legal language states that the sales price from the sale of toilet paper will not be subject to sales tax, thereby providing financial relief to consumers purchasing this essential item.

Additionally, the bill clarifies that items exempt from sales tax are also exempt from the use tax, as outlined in Code section 423.6. This means that not only will the sale of toilet paper be free from sales tax, but any use tax that would typically apply will also be waived, further supporting the intent of the legislation to alleviate the tax burden on consumers.

Statutes affected:
Introduced: 423.3