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89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

HSB 615: HSB 615

Became HF 2520 · Its progress continues under the new number.

What it does

This bill exempts from the state sales and use tax the purchase price of specified digital products, prewritten computer software, and related services sold to public utilities. The bill expands the definition of “commercial enterprise” to include a “public utility” as defined in Code section 476.1(3). As a result, the sales price of specified digital products, prewritten computer software, and other enumerated digital and computer services furnished to a public utility are exempt from the sales tax, if exclusively used by the public utility. 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. The bill takes effect January 1, 2023.

Sponsors

Not listed

Cost

See the fiscal note

House File 2520 will reduce revenues to the General Fund and local option sales tax (LOST) by the estimated amounts listed below.General Fund LOST FY 2023 130,000$ 20,000$ FY 2024 230,000 40,000 FY 2025 240,000 40,000 FY 2026 240,000 40,000 FY 2027 250,000 40,…

House subcommittee · named January 26, 2022

  • Rep. David E. Maxwell (R)
  • Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
  • Rep. Dave Jacoby (D) · david.jacoby@legis.iowa.gov

Lobbying · 9 for, 0 against

For: AT & T; Central Iowa Power Cooperative (CIPCO); Iowa Association of Electric Cooperatives; Iowa Association of Municipal Utilities; Iowa Association of Water Agencies; Iowa Institute for Cooperatives; Iowa Rural Water Association; Iowa Taxpayers Association; Urbandale Water Utility

In plain words

  1. January 26, 2022Filed in the House and sent to the Ways and Means committee
  2. January 26, 2022House subcommittee named: Maxwell, Bloomingdale and Jacoby
  3. February 9, 2022Subcommittee recommended passing it
  4. February 22, 2022Approved by the House committee
  5. February 23, 2022Approved by the House committee, and given a new number: HF 2520

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/89/HSB615