Exempting the sale of toilet paper from the sales tax

Sponsored by the House Ways and Means Committee, Rep. Eddie Andrews (R), Rep. Brett Barker (R), Rep. Brooke Boden (R), Rep. Jacob Bossman (R), Rep. Taylor R. Collins (R), Rep. Cindy Golding (R), Rep. Pat Grassley (R), Rep. Bill Gustoff (R), Rep. Bob Henderson (R), Rep. Steven C. Holt (R), Rep. Heather Hora (R), Rep. Chad Ingels (R), Rep. Craig P. Johnson (R), Rep. Megan Jones (R), Rep. Joshua Meggers (R), Rep. Ann Meyer (R), Rep. Matthew Rinker (R), Rep. Jennifer J. Smith (R), Rep. Ryan Weldon (R), Rep. Hans C. Wilz (R), Rep. Derek Wulf (R), Rep. David E. Young (R)

Topics:Taxes

Same legislation: HF 964

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Where it is now

Done: IntroducedMarch 17, 2025
Done: SubcommitteeApril 8, 2025
Done: House committeeApril 16, 2025
Done: Passes the HouseApril 23, 202582–11
Stopped: Senate committeeDied when the General Assembly ended
Next: Passes the Senate
Next: To the Governor
Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill exempts the sale of toilet paper from the sales tax. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Senate subcommittee

Named April 28, 2025. It hasn’t reported yet.

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Fiscal note

House File 1019 is estimated to decrease annual revenues to the General Fund, the SAVE Fund, and the LOST by the amounts in Figure 1.

Toilet Paper, Sales Tax Exemption · April 23, 2025

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Amends§423.3

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

2 for · 0 against · 3 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

91st General Assembly

HF 964Renumbered HF 1019Passed a chamberfrom HF 964

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.

Similar bills

HF 1022 Exempting the sale of laundry soap or detergent from the sales tax
91st General Assembly · Passed House
Similar

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.