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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 636: Relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis

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 relates to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities in the furnishing of telecommunications services on a commercial basis. The bill expands the sales tax exemption for the purchase of central office equipment or transmission equipment by striking the term “primarily” and making all such purchases used in the furnishing of telecommunications services exempt from sales tax. Code section 423.3(47A) defines the terms “central office equipment” and “transmission equipment”. 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

Ways and Means (companion To Hf 960 By Committee on Ways and Means) committee

Cost

See the fiscal note

House File 960 is estimated to decrease annual revenue to the General Fund, the SAVE Fund, and the LOST by the amounts in Figure 1.

Senate subcommittee · named January 14, 2026

  • Sen. Mike Bousselot (R) · mike.bousselot@legis.iowa.gov
  • Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov

Lobbying · 13 for, 0 against

For: AT & T; CTIA - The Wireless Association; Iowa Association of Business and Industry (ABI); Iowa Association of Municipal Utilities; Iowa Cable and Telecommunications Association; Iowa Communications Alliance; Iowa Taxpayers Association; Lumen; T-Mobile USA, Inc.; U.S. Cellular; Verizon Corporation and Affiliated Companies; Windstream Communications Corporation; and 1 more

In plain words

  1. March 6, 2025Filed in the Senate and sent to the Ways and Means committee · as SSB 1209
  2. March 7, 2025Senate subcommittee named: Bousselot, Bisignano and Dawson · as SSB 1209
  3. March 25, 2025Subcommittee recommended passing it · as SSB 1209
  4. April 21, 2025Approved by the Senate committee, and given a new number: SF 636 · as SSB 1209
  5. April 22, 2025Filed in the Senate
  6. April 22, 2025Approved by the Senate committee
  7. April 28, 2025Cost estimate (fiscal note) posted
  8. June 16, 2025Sent to the Senate Ways and Means committee
  9. January 14, 2026Senate subcommittee named: Bousselot, Bisignano and Dawson

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/SF636