Proyectos de ley › 91.ª Asamblea General
Exempting the sale of toilet paper from the sales tax
Presentado por 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)
Temas:Taxes
La misma legislación: HF 1019
Dónde está ahora
- Hecho: Presentado17 de marzo de 2025
- Hecho: Subcomité8 de abril de 2025
- Hecho: Comité de la Cámara16 de abril de 2025
- Se saltó: Lo aprueba la CámaraSigue como HF 1019
- Sigue: Comité del Senado
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Ahora es HF 1019 → Sigue avanzando con el número nuevo. Ir a HF 1019 ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA People in Iowa would no longer have to pay sales tax or use tax when they buy toilet paper. This change makes the item cheaper for anyone shopping for it. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
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.
House subcommittee
Named April 8, 2025. On April 9, 2025 it recommended passage.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Nota fiscal
Resumen con IA This bill exempts the sale of toilet paper from the state sales and use tax. It is estimated to decrease annual revenues for the state's General Fund, the SAVE Fund, and the LOST by $6.0 million, $1.2 million, and $1.2 million, respectively, in fiscal year 2026. These decreases are projected to continue through fiscal year 2030. (en inglés)3
Lea la nota fiscal (en inglés)
Description
House File 1019 exempts the sale of toilet paper from the sales and use tax.
Assumptions
- The Bill is effective July 1, 2025 (FY 2026).
- Iowa’s population is 0.96% of the U.S. population.
- The quantity of toilet paper purchased by each household is the same.
- The average number of people in each Iowa household is the same as the average number of people in each national household.
- Business expenditures on toilet paper are assumed to be 50.0% of household expenditures on toilet paper.
- The cost of toilet paper in Iowa is assumed to be 88.8% of the national average.
- The value of purchases of toilet paper is assumed to increase by 2.0% annually.
- Secure an Advanced Vision for Education (SAVE) refunds are 1.0% of taxable expenditures. Local Option Sales Tax (LOST) distributions are estimated to be 0.97% of taxable expenditures.
Fiscal Impact
House File 1019 is estimated to decrease annual revenues to the General Fund, the SAVE Fund, and the LOST by the amounts in Figure 1.
Figure 1 — Fiscal Impact of HF 1019 (in Millions)
Sources
- Iowa Department of Revenue
- Bureau of Economic Analysis
- Bureau of Labor Statistics
- United States Census BureauGeneral Fund SAVE LOST
- FY 2026 -6.0$ -1.2$ -1.2$
- FY 2027 -6.2 -1.2 -1.2
- FY 2028 -6.3 -1.3 -1.2
- FY 2029 -6.4 -1.3 -1.2
- FY 2030 -6.5 -1.3 -1.3
- Toilet Paper, Sales Tax Exemption · 23 de abril de 2025
Lo que cambia del Código de Iowa (Iowa Code)
Modifica§423.3
Cabildeo
2 a favor · 0 en contra · 3 indecisos · Quiénes →
Family tree
91st General Assembly
Similar bills
- HF 1022 Exempting the sale of laundry soap or detergent from the sales tax91st General Assembly · Passed HouseSimilar
Matched by wording or an identical title.