Bills › 91st General Assembly
Exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider
Sponsored by 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)
Topics:Business & economyTaxes
Where it is now
- Done: IntroducedFebruary 13, 2025
- Done: SubcommitteeFebruary 26, 2025
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary People who run hotels or other places to stay would no longer have to pay state sales or use taxes on certain supplies. This tax break only applies to items that the lodging provider uses for their customers.1
Read the official explanation
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.
House subcommittee
Named February 26, 2025. On March 11, 2025 it recommended passage.
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
4 written public comments to its subcommittee: March 11, 2025 (4) · on the Legislature’s site
Family tree
91st General Assembly
Earlier and later bills are matched by wording or an identical title.
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 titleCleared 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 titleCleared committee
Matched by wording or an identical title.