Exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider

Where it is now

1. ✓
   Done: IntroducedFebruary 13, 2025
2. ✓
   Done: SubcommitteeFebruary 26, 2025
3. ✕
   Stopped: House committeeDied when the General Assembly ended
4. Next: Passes the House
5. Next: Senate committeeFunnel: by March 20, 2026
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

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.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named February 26, 2025. On March 11, 2025 it recommended passage.

• Rep. Craig P. Johnson REmail
• Rep. Christian A. Hermanson REmail
• Rep. Aime Wichtendahl DEmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§423.3

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.

Tried before

This idea has been filed in an earlier General Assembly. None got through a chamber.

• HF 544 Exempting from the state sales and use tax the sales price of lodging supplies sold to a l…
  90th General Assembly · Subcommittee recommends passage · same title
  Cleared committee
• SF 394 Exempting from the state sales and use tax the sales price of lodging supplies sold to a l…
  90th General Assembly · Subcommittee recommends passage · same title
  Cleared committee

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.