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

SF 146: Establishing a fair as a designated exempt entity and allowing for refunds of state sales tax in the performance of certain written contracts and including effective date and retroactive applicability provisions

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

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.

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 January 31, 2023

Sen. Dawn Driscoll (R) · dawn.driscoll@legis.iowa.gov
Sen. Annette Sweeney (R) · annette.sweeney@legis.iowa.gov
Sen. T. Taylor

Lobbying · 1 for, 0 against

For: Association of Iowa Fairs

In plain words

January 26, 2023Filed in the Senate and sent to the Ways and Means committee
January 31, 2023Senate subcommittee named: Driscoll, Sweeney and T. Taylor
March 8, 2023Subcommittee recommended passing it