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90th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

HSB 225: HSB 225

Became HF 681 · Its progress continues under the new number.

What it does

Currently, a “designated exempt entity” may apply to the department of revenue, under certain circumstances, for the refund of sales or use tax upon the sales price of all sales of building materials, supplies, equipment, or from services furnished to a contractor, used in the performance of a written contract with the designated exempt entity. This bill also makes a county or district fair a designated exempt entity. This provision takes effect upon enactment and applies retroactively to January 1, 2021. The bill allows for refunds of taxes, interest, or penalties arising from claims resulting from the enactment of the bill. The bill limits the refund amount to $25,000 in the aggregate.

Sponsors

Not listed

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.

House subcommittee · named March 8, 2023

  • Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
  • Rep. Eric J. Gjerde (D) · eric.gjerde@legis.iowa.gov
  • Rep. Michael V. Sexton (R)

Lobbying · 1 for, 0 against

For: Association of Iowa Fairs

In plain words

  1. March 8, 2023Filed in the House and sent to the Ways and Means committee
  2. March 8, 2023House subcommittee named: Jones, Gjerde and Sexton
  3. March 15, 2023Subcommittee recommended passing it with changes
  4. March 21, 2023Approved by the House committee
  5. March 22, 2023Approved by the House committee, and given a new number: HF 681

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/90/HSB225