91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 419: 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 October 2, 2026. 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
Rep. Dean Fisher (R), Rep. Thomas M. Jeneary (R), Rep. Craig P. Johnson (R), Rep. Norlin G. Mommsen (R), Rep. Carter F. Nordman (R), Rep. Jeff Shipley (R), Rep. Charley Thomson (R)
Cost
No fiscal note
House subcommittee · named February 26, 2025
- Rep. Craig P. Johnson (R) · craig.johnson@legis.iowa.gov
- Rep. Christian A. Hermanson (R) · christian.hermanson@legis.iowa.gov
- Rep. Aime Wichtendahl (D) · aime.wichtendahl@legis.iowa.gov
Lobbying · 3 for, 0 against
For: Iowa Hotel & Lodging Association; Iowa Travel Industry Partners; Okoboji Tourism
In plain words
- February 13, 2025Filed in the House and sent to the Ways and Means committee
- February 26, 2025House subcommittee named: Johnson, C., Hermanson and Wichtendahl
- March 11, 2025Subcommittee recommended passing it
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/91/HF419