Iowa Admin. Code r. 701—220.9(423) — Sales of diapers

220.9(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. 220.9(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.