Assembly Bill 177 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, menstrual cups, and sanitary napkins, excluding grooming products. Additionally, the bill amends existing statutes to include these exemptions, specifically adding diapers and feminine hygiene products to the list of items that are not subject to sales tax under certain conditions.

The bill also modifies the current legal framework regarding the burden of proof for tax exemptions. It amends sections 77.52 and 77.53 to clarify that no certificate is required for the sale of items that are exempt under the new provision for diapers and feminine hygiene products, which is designated as section 77.54 (75). This change aims to streamline the process for retailers and consumers, ensuring that these essential products are more accessible without the added financial burden of 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