Exempting from the sales and use tax the sales price of tangible personal property or specified digital products sold and services furnished to a county or district fair, and making a county or district fair a designated exempt entity

Where it is now

1. ✓
   Done: IntroducedJanuary 26, 2023
2. –
   Skipped: SubcommitteeSkipped
3. ✓
   Done: House committeeApril 19, 2023
4. ✓
   Done: Passes the HouseApril 19, 202395–0
5. ✓
   Done: Senate committeeApril 18, 2024
6. ✓
   Done: Passes the SenateApril 19, 202446–0
7. ✓
   Done: To the GovernorApril 29, 2024
8. ✓
   Done: Signed into lawMay 1, 2024

Signed into law What’s a funnel?

What’s in it

This bill exempts from the state sales and use tax the sales price of tangible personal property or specified digital products sold and services furnished to a county or district fair. Currently, the sales price of tangible personal property or specified digital products sold or services furnished by a county or district fair is exempt from the sales and use tax. 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 · What changed before it passed

Senate subcommittee

Named March 25, 2024. On April 10, 2024 it recommended amendment and passage. [].

• Sen. Dawn Driscoll REmail
• Sen. Pam Jochum D
• Sen. Annette Sweeney REmail

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

House File 681 is estimated to reduce revenues to the General Fund, SAVE Fund, and LOST by the amounts in Figure 1.

• Final Fiscal Note — Sales Tax Refunds, County and District Fairs · April 26, 2024
• Sales Tax Refunds, County and District Fairs · April 20, 2024
• Sales Tax Refunds, County and District Fairs · April 1, 2024
• Sales Tax Refunds, County and District Fairs · March 31, 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.