Exempting from the state sales tax and use tax the purchase price of tangible personal property sold and services furnished to a nonprofit food bank

Where it is now

1. ✓
   Done: IntroducedMarch 30, 2021
2. ✓
   Done: SubcommitteeMarch 30, 2021
3. ✓
   Done: Senate committeeApril 20, 2021
4. ✕
   Stopped: Passes the SenateDied when the General Assembly ended
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 2022 session adjourned on May 24, 2022, 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 sales tax the purchase price of the sale or rental of tangible personal property sold to and of services furnished to a nonprofit food bank if the property or services are used by the nonprofit food bank for a charitable purpose. “Nonprofit food bank” is defined in the bill. 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.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Senate subcommittee

Named January 19, 2022. It hasn’t reported yet.

• Sen. Dan Dawson REmail
• Sen. Tim Goodwin R
• Sen. Herman C. Quirmbach DEmail

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

Fiscal note

Senate File 601 will reduce revenues to the General Fund, Secure an Advanced Vision for Education (SAVE) Fund, and local option sales tax (LOST) by the estimated amounts listed below.

• Sales Tax Exemption, Food Banks · April 21, 2021

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Amends§423.3

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.