Senate Bill 114 proposes a sales and use tax exemption for diapers and feminine hygiene products in Wisconsin. The bill introduces new definitions for "diaper" and "feminine hygiene products" in the statutes, clarifying that diapers are absorbent garments for individuals who cannot control their bladder or bowel movements, while feminine hygiene products include items such as tampons, sanitary napkins, and menstrual cups, explicitly excluding grooming and hygiene products. Additionally, the bill creates a new category for "grooming and hygiene products" to differentiate them from the exempt items.

The bill amends existing statutes to include the new exemption under the sales tax regulations, specifically adding diapers and feminine hygiene products to the list of exempt items. It also updates the language in sections 77.52 and 77.53 to reflect this change, ensuring that the burden of proof for tax exemption remains with the seller unless a certificate is provided. The new exemption is codified under section 77.54 (75), which specifies that the sales price from the sale and consumption of these products will not be subject to sales tax. The act is set to take effect three months after publication.

Statutes affected:
Bill Text: 77.52(13), 77.52, 77.53(10), 77.53