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IN HB1289

Bill

Official Source

Status

Introduced

1/10/2019

Primary Sponsor

Carey Hamilton

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Exempts diapers from Indiana's state gross retail tax (sales tax) effective July 1, 2019
  • Defines "diaper" as an absorbent garment worn by individuals who are incapable of, or have difficulty, controlling bladder or bowel movements
  • Covers both infant diapers and adult incontinence products under the exemption
  • Applies to retail transactions occurring after June 30, 2019, based on delivery date
  • Adds new section IC 6-2.5-5-53 to the Indiana Code to establish the exemption

Legislative Description

Sales tax exemption for diapers. Defines "diaper" to include products worn to manage incontinence in compliance with the Streamlined Sales and Use Tax Agreement. Provides that sales of diapers are exempt from the state gross retail tax.

Last Action

First reading: referred to Committee on Ways and Means

1/10/2019

Committee Referrals

Ways and Means1/10/2019

Full Bill Text

No bill text available