House File 964 - Introduced HOUSE FILE 964 BY GRASSLEY , WULF , COLLINS , RINKER , WILZ , BODEN , MEGGERS , INGELS , A. MEYER , HORA , GOLDING , GUSTOFF , BOSSMAN , SMITH , WELDON , ANDREWS , JONES , YOUNG , DUNWELL , C. JOHNSON , HOLT , HENDERSON , and BARKER A BILL FOR An Act exempting the sale of toilet paper from the sales tax. 1 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 2 TLSB 1911YH (3) 91 jm/jh
H.F. 964 Section 1. Section 423.3, Code 2025, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 111. The sales price from the sale of 3 toilet paper. 4 EXPLANATION 5 The inclusion of this explanation does not constitute agreement with 6 the explanations substance by the members of the general assembly. 7 This bill exempts the sale of toilet paper from the sales 8 tax. By operation of Code section 423.6, an item exempt from 9 the imposition of the sales tax is also exempt from the use tax 10 imposed in Code section 423.5. 11 -1- LSB 1911YH (3) 91 jm/jh 1/ 1