Iowa Admin. Code r. 701-220.9

Current through Register Vol. 47, No. 5, September 4, 2024

Rule 701-220.9 - Sales of diapers

(1)In general. The sales price of diapers, whether cloth or disposable, is exempt from sales tax. This includes children's diapers and adult diapers.

(2)Definitions.

"Adult diapers" means diapers other than children's diapers.

"Children's diapers" means diapers marketed to be worn by children.

"Diaper" means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements.

This rule is intended to implement Iowa Code section 423.3(109).

Iowa Admin. Code r. 701-220.9

Renumbered from 701-231.9 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Adopted by IAB July 24, 2024/Volume XLVII, Number 3, effective 8/28/2024