Exempting from the state sales and use tax the purchase price and installation costs of emergency generators used for power outages or natural disasters

Where it is now

1. ✓
   Done: IntroducedMarch 13, 2019
2. ✓
   Done: SubcommitteeMarch 14, 2019
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committee
6. Next: Passes the House
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

This bill exempts from the state sales and use tax the purchase price of emergency generators used for power outages or natural disasters. The bill defines “emergency generator” to mean a stationary combustion device for only residential property use, such as a reciprocating internal combustion engine or turbine that serves solely as a secondary source of mechanical or electrical power whenever the primary energy supply is disrupted or discontinued during power outages or natural disasters that are beyond the control of the owner of the generator. 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 text¹

Senate subcommittee

Named April 3, 2019. It hasn’t reported yet.

• Sen. Randy Feenstra R
• Sen. Waylon Brown R
• Sen. Giddens

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

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