Exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider

Where it is now

1. ✓
   Done: IntroducedFebruary 23, 2023
2. ✓
   Done: SubcommitteeMarch 8, 2023
3. ✕
   Stopped: House committeeDied when the General Assembly ended
4. Next: Passes the House
5. Next: Senate committee
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on April 19, 2024. 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 sales price of lodging supplies sold to a lodging provider. Under the bill, such lodging supplies are exempt if the lodging supplies are consumed or used by the customer of the lodging provider. The bill defines customer, lodging provider, and lodging supplies. 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

House subcommittee

Named March 8, 2023. On March 14, 2023 it recommended amendment and passage. Vote Total: 2-0.

• Rep. Craig P. Johnson REmail
• Rep. Charles Isenhart D
• Rep. Anne Osmundson R

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 394 would 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, Goods Purchased by Hotels · April 13, 2023
• Sales Tax Exemption, Goods Purchased by Hotels · April 13, 2023

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.

Similar bills

• HF 419 Exempting from the state sales and use tax the sales price of lodging supplies sold to a l…
  91st General Assembly · Subcommittee recommends passage
  Nearly identical

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.