HF1019 • 2026

A bill for an act exempting the sale of toilet paper from the sales tax.(Formerly HF 964 .)

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: COMMITTEE ON WAYS AND MEANS
Last action: 2025-04-28
Official status: Subcommittee: Dawson, Bisignano, and Rowley. S.J. 916 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act exempting the sale of toilet paper from the sales tax.(Formerly HF 964 .)

What This Bill Does

A bill for an act exempting the sale of toilet paper from the sales tax.(Formerly HF 964 .)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-04-28 Iowa Legislature
Subcommittee: Dawson, Bisignano, and Rowley. S.J. 916 .
2025-04-23 Iowa Legislature
Read first time, referred to Ways and Means. S.J. 878 .
2025-04-23 Iowa Legislature
Message from House. S.J. 878 .
2025-04-23 Iowa Legislature
Immediate message. H.J. 1050 .
2025-04-23 Iowa Legislature
Passed House , yeas 82, nays 11. H.J. 1044 .
2025-04-23 Iowa Legislature
Fiscal note .
2025-04-17 Iowa Legislature
Introduced, placed on Ways and Means calendar. H.J. 986 .

Official Summary Text

A bill for an act exempting the sale of toilet paper from the sales tax.(Formerly HF 964 .)

Current Bill Text

Read the full stored bill text

House

File

1019

-

Introduced

HOUSE

FILE

1019

BY

COMMITTEE

ON

WAYS

AND

MEANS

(SUCCESSOR

TO

HF

964)

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

1911HV

(1)

91

jm/jh

H.F.

1019

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

explanation’s

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

1911HV

(1)

91

jm/jh

1/

1