Senate Bill 114 proposes a sales and use tax exemption for diapers and feminine hygiene products in Wisconsin. The bill defines "diaper" as an absorbent garment for individuals who have difficulty controlling their bladder or bowel movements, and "feminine hygiene products" as items such as tampons, sanitary napkins, and menstrual cups, explicitly excluding grooming and hygiene products. To implement this exemption, the bill creates new statutory definitions and provisions, including sections 77.51 (3h), (3pq), (4f), and 77.54 (75), which outline the definitions of diapers and feminine hygiene products, as well as the exemption from sales tax for these items.

Additionally, the bill amends existing statutes 77.52 (13) and 77.53 (10) to include the new exemption under section 77.54 (75). These amendments clarify the burden of proof regarding tax exemptions and ensure that the sales price of diapers and feminine hygiene products is not subject to sales tax. The bill is intended to alleviate financial burdens on consumers purchasing these essential items and is currently referred to the Committee on Agriculture and Revenue for further consideration.

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