89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026
SF 109: Modifying the sales and use tax exemption for the sale of certain component parts attached to or services performed on aircraft
Died when the session ended · The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.
What it does
Current law exempts from the Iowa sales and use tax the sale, rental, or use of aircraft component parts permanently attached to an aircraft, including repair or replacement materials or parts, and repair, remodeling, and maintenance services used on an aircraft, aircraft engine, or aircraft component materials or parts, provided the aircraft is used in either a scheduled or nonscheduled interstate federal aviation administration (FAA) certified air carrier operation (scheduled or nonscheduled FAA operation).
Sponsors
Not listed
Cost
No fiscal note
Senate subcommittee · named January 25, 2021
- Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
- Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov
- Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
Lobbying · 9 for, 0 against
For: Aircraft Owners and Pilots Association; Cedar Rapids Airport; Cedar Rapids Metro Economic Alliance; Des Moines International Airport; Dotdash Meredith; Dubuque Area Chamber of Commerce; Iowa Association of Business and Industry (ABI); Iowa City Area Chamber of Commerce; Iowa Public Airports Association
In plain words
- January 20, 2021Filed in the Senate and sent to the Ways and Means committee
- January 25, 2021Senate subcommittee named: Dawson, Quirmbach and Schultz
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/SF109