SF 6: Exempting from the sales tax and the use tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit whose primary activity is the construction of low-cost homes by incarcerated individuals, and providing for an effective date

What it does

This bill exempts from the sales tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit organization whose primary activity is the construction of new, low-cost homes by incarcerated individuals for use by qualified persons in areas of the state in need of housing. The bill requires the building materials, supplies, good, wares, merchandise, specified digital products, or services exempt from sales tax to be used in the construction of new homes. 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. The bill takes effect upon enactment.

Senate subcommittee · named January 11, 2023

• Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
• Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
• Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov

Lobbying · 2 for, 1 against

For: Iowa Association of Councils of Governments; Iowa Housing Partnership

Against: BLD Connection Iowa

In plain words

1. January 9, 2023Filed in the Senate and sent to the Ways and Means committee
2. January 11, 2023Senate subcommittee named: Koelker, Dawson and Dotzler