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, sanitary napkins, and menstrual cups, explicitly excluding grooming and hygiene products. Additionally, the bill creates a new category for "grooming and hygiene products," which encompasses items like soaps, shampoos, and toothpaste.

To implement this exemption, the bill amends existing statutes regarding the presumption of taxability for sales and introduces a new section that explicitly states that the sales price from the sale and consumption of diapers and feminine hygiene products is exempt from sales tax. The amendments also update the list of exemptions in current law to include the newly created section for these products. 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