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

SF 394: 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 General Assembly adjourned on April 19, 2024. 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.

Senate subcommittee · named February 23, 2023

  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
  • Sen. Chris Cournoyer (R)
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov

Lobbying · 1 for, 0 against

For: Iowa Hotel & Lodging Association

In plain words

  1. February 23, 2023Filed in the Senate and sent to the Ways and Means committee
  2. February 23, 2023Senate subcommittee named: Koelker, Cournoyer and Dotzler
  3. March 8, 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/SF394