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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 544: Exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider

Died when the session ended · The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

What it does

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.

Sponsors

Not listed

Cost

See the fiscal note

House File 544 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.

House subcommittee · named March 8, 2023

  • Rep. Craig P. Johnson (R) · craig.johnson@legis.iowa.gov
  • Rep. Charles Isenhart (D)
  • Rep. Anne Osmundson (R)

Lobbying · 1 for, 0 against

For: Iowa Hotel & Lodging Association

In plain words

  1. March 1, 2023Filed in the House and sent to the Ways and Means committee
  2. March 8, 2023House subcommittee named: Johnson, Isenhart and Osmundson
  3. March 14, 2023Subcommittee recommended passing it with changes
  4. April 13, 2023Cost estimate (fiscal note) posted

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF544