Indiana 2022 Regular Session

Indiana Senate Bill SB0169

Introduced
1/6/22  

Caption

Sales tax exemption for certain hygiene products.

Impact

The implementation of SB0169 is projected to have a significant impact on state laws by redefining the taxable landscape for hygiene products. Supporters of the bill argue that imposing a sales tax on essential hygiene products disproportionately affects low-income individuals and families who are already struggling to meet basic needs. By exempting these products from sales tax, the state would advocate for greater healthcare accessibility and support the health and well-being of its citizens. This change could encourage better hygiene practices, especially among disadvantaged populations.

Summary

Senate Bill 169 (SB0169) proposes a sales tax exemption for feminine hygiene products and products used to manage incontinence. The bill aims to alleviate the financial burden on individuals who require these essential hygiene items, emphasizing the importance of accessibility to such products for the general public. If enacted, the bill would amend the Indiana Code by adding specific provisions under IC 6-2.5-5, thereby recognizing these items as exempt from the state gross retail tax effective from July 1, 2022.

Contention

Despite its intent, SB0169 may face opposition from those who argue that the state should not forgo tax revenue. Critics might suggest that such exemptions could lead to a decrease in funds for essential state services that rely on sales tax revenue. Additionally, concerns may arise regarding the precedent set by exempting specific products, potentially opening the door for further exemptions that could complicate the tax code and create inequities among different product categories. As debates unfold, the balance between the economic implications and the vital public health benefits of the bill will be pivotal.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1042

Sales tax exemption for certain hygiene products.

IN HB2920

Exempting certain hygiene products from sales tax

IN HB4369

Sales Tax Exemption for Certain Hygiene and Infant Products

IN HB4734

Sales Tax Exemption for Certain Hygiene and Infant Products

IN HB2122

Sales Tax Exemption for Certain Hygiene and Infant Products

IN SB496

Authorizes a sales tax exemption for certain hygiene products

IN SB37

Authorizes a sales tax exemption for feminine hygiene products

IN SB819

Authorizes a sales tax exemption for feminine hygiene products

IN AB177

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

IN SB114

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

Similar Bills

No similar bills found.