Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB219

Introduced
4/14/23  
Refer
4/14/23  

Caption

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

Impact

If enacted, SB219 will amend existing statutes regarding sales and use tax, specifically sections 77.51 and 77.54. The exemption will provide financial relief to consumers by reducing the overall costs associated with acquiring these essential products. This could positively impact lower-income families and individuals who rely on these necessities, enhancing overall health outcomes in the community. However, it is expected to also impact state tax revenues, which could lead to discussions about offsetting measures or adjustments in budget allocations.

Summary

Senate Bill 219 proposes a sales and use tax exemption specifically for the sale of diapers and feminine hygiene products. This initiative arises from the need to alleviate financial burdens on families purchasing necessary health products. By classifying these products as exempt from sales tax, the bill aims to improve public accessibility to essential health items, thereby addressing both economic and health concerns for consumers. The legislative text outlines definitions for both 'diapers' and 'feminine hygiene products,' ensuring clarity in the bill's application.

Conclusion

In conclusion, Senate Bill 219 reflects an important conversation about the intersection of public health, economic policy, and taxation. By focusing on essential health products, the bill not only aims to lessen the financial strain on families but also emphasizes the importance of access to health resources. The discussions leading up to its passage will likely explore the balance between fiscal responsibility and the health needs of the population.

Contention

Notable points of contention surrounding SB219 include concerns about how the tax exemption will affect state revenue. Critics may argue that this could set a precedent for additional exemptions or carve-outs, potentially eroding the tax base further. Proponents assert that the social benefits of improving access to healthcare-related products justify the fiscal implications. Additionally, discussions may arise regarding the categorization of products and ensuring that the definitions do not inadvertently exclude critical health items.

Companion Bills

No companion bills found.

Previously Filed As

WI SB114

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

WI AB177

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

WI AB226

Exemptions to the sale of diapers and feminine hygiene products. (FE)

WI AB29

A sales and use tax exemption for precious metal bullion. (FE)

WI SB388

A sales and use tax exemption for various items used in the care of babies. (FE)

WI AB399

A sales and use tax exemption for various items used in the care of babies. (FE)

WI SB2895

Sales and use tax; exempt sales of feminine hygiene products and diapers.

WI HB2073

Providing a sales tax exemption for feminine hygiene products and diapers.

WI SB89

Providing for sales tax exemption for feminine hygiene products and diapers.

WI HB2009

Providing for sales tax exemption for feminine hygiene products and diapers.

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