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

HF 681: 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

Signed into law

What it does

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.

Cost

See the fiscal note

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

Senate subcommittee · named March 25, 2024

Sen. Dawn Driscoll (R) · dawn.driscoll@legis.iowa.gov
Sen. Pam Jochum (D)
Sen. Annette Sweeney (R) · annette.sweeney@legis.iowa.gov

Lobbying · 1 for, 0 against

For: Association of Iowa Fairs

In plain words

March 22, 2023Filed in the House
March 31, 2023Cost estimate (fiscal note) posted
April 19, 2023Passed the House, 95–0
April 19, 2023Arrived in the Senate
April 20, 2023Senate subcommittee named: Koelker, Dawson and Jochum
March 25, 2024Senate subcommittee named: Driscoll, Jochum and Sweeney
April 1, 2024Cost estimate (fiscal note) posted
April 10, 2024Subcommittee recommended passing it with changes
April 18, 2024Approved by the Senate committee
April 19, 2024Passed the Senate, 46–0
April 19, 2024Cost estimate (fiscal note) posted
April 19, 2024Passed the House, 92–0
April 26, 2024Cost estimate (fiscal note) posted
April 29, 2024Sent to the Governor
May 1, 2024Signed into law