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.

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 section 77.54 (75), which specifically addresses the sales price of diapers and feminine hygiene products. This legislation aims to alleviate the financial burden on consumers purchasing these essential items, promoting public health and welfare. The act 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