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," specifying 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, but exclude grooming products. Additionally, the bill creates a new category for "grooming and hygiene products," which encompasses soaps, shampoos, and other personal care items.

To implement this exemption, the bill amends existing statutes related to sales and use tax, specifically sections 77.52 and 77.53, to include the new exemption for diapers and feminine hygiene products under section 77.54 (75). The amendments clarify the burden of proof for sales tax exemptions and ensure that the new categories are recognized in the tax code. The bill is set to take effect on the first day of the third month following its publication.

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