Bills › 88th General Assembly

HF 2062Died when the session ended · January 21, 2020

Exempting from the sales tax the purchase price of specified digital products sold to a nonprofit food bank or blood center

Topics:Families & human servicesTaxes

Where it is now

  1. Done: IntroducedJanuary 21, 2020
  2. Done: SubcommitteeJanuary 21, 2020
  3. Stopped: House committeeDied when the General Assembly ended
  4. Next: Passes the House
  5. Next: Senate committee
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

AI summary Nonprofit food banks and certain blood centers would no longer have to pay sales or use tax on digital items. This change applies to things like digital books, audio files, and videos that are sent electronically.1

Read the official explanation

This bill exempts from the sales tax the purchase price of specified digital products sold to a nonprofit food bank or a nonprofit blood center registered with the federal food and drug administration. “Nonprofit food bank” is defined in the bill. “Specified digital products” is defined in Code section 423.1(55B) to mean electronically transferred digital audio-visual works, digital audio works, digital books, or other digital products. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.

Full bill text2

House subcommittee

Named January 21, 2020. It hasn’t reported yet.

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§423.3

How the Code works3

Lobbying

4 for · 0 against · 8 undecided · Who →