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89th General Assembly · Iowa Funnel one-pager · Monday, November 9, 2026

SF 601: 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

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

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.

Sponsors

Ways and Means committee

Cost

See the 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.

Senate subcommittee · named January 19, 2022

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Tim Goodwin (R)
  • Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov

Lobbying · 8 for, 0 against

For: Des Moines Area Religious Council; Iowa Catholic Conference; Iowa Department of Agriculture & Land Stewardship; Iowa Food Bank Association; Iowa Hunger Coalition; The Family Leader; The Family Leader Foundation; United Way of Central Iowa

In plain words

  1. March 30, 2021Filed in the Senate and sent to the Ways and Means committee · as SSB 1254
  2. March 30, 2021Senate subcommittee named: Smith, R., Dotzler and Green · as SSB 1254
  3. April 7, 2021Subcommittee recommended passing it · as SSB 1254
  4. April 20, 2021Approved by the Senate committee, and given a new number: SF 601 · as SSB 1254
  5. April 21, 2021Filed in the Senate
  6. April 21, 2021Approved by the Senate committee
  7. April 21, 2021Cost estimate (fiscal note) posted
  8. June 22, 2021Sent to the Senate Ways and Means committee
  9. January 19, 2022Senate subcommittee named: Dawson, Goodwin and Quirmbach

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/SF601