Bill Text: IA HF579 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act exempting from the state sales tax and use tax the purchase price of tangible personal property or specified digital products sold and services furnished to a nonprofit food bank.
Spectrum: Slight Partisan Bill (Democrat 25-15)
Status: (Introduced - Dead) 2021-02-17 - Introduced, referred to Ways and Means. H.J. 447. [HF579 Detail]
Download: Iowa-2021-HF579-Introduced.html
House
File
579
-
Introduced
HOUSE
FILE
579
BY
SALMON
,
BROWN-POWERS
,
KRESSIG
,
HANSEN
,
GUSTAFSON
,
GOBBLE
,
THOMPSON
,
SORENSEN
,
MOORE
,
BAXTER
,
BRADLEY
,
BODEN
,
STONE
,
FISHER
,
GERHOLD
,
KURTH
,
STECKMAN
,
DONAHUE
,
WINCKLER
,
CAHILL
,
SMITH
,
WOLFE
,
THEDE
,
MASCHER
,
JUDGE
,
HUNTER
,
EHLERT
,
JAMES
,
JACOBY
,
GJERDE
,
STAED
,
OSMUNDSON
,
McCONKEY
,
KONFRST
,
SUNDE
,
B.
MEYER
,
WILLIAMS
,
FORBES
,
JENEARY
,
and
ANDREWS
A
BILL
FOR
An
Act
exempting
from
the
state
sales
tax
and
use
tax
the
1
purchase
price
of
tangible
personal
property
or
specified
2
digital
products
sold
and
services
furnished
to
a
nonprofit
3
food
bank.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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H.F.
579
Section
1.
Section
423.3,
Code
2021,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
107.
The
sales
price
from
the
sale
or
3
rental
of
tangible
personal
property
or
specified
digital
4
products,
or
services
furnished,
to
a
nonprofit
food
bank,
5
which
tangible
personal
property,
specified
digital
products,
6
or
services
are
to
be
used
by
the
nonprofit
food
bank
for
a
7
charitable
purpose.
For
purposes
of
this
subsection,
“nonprofit
8
food
bank”
means
an
organization
organized
under
chapter
504
9
and
qualifying
under
section
501(c)(3)
of
the
Internal
Revenue
10
Code
as
an
organization
exempt
from
federal
income
tax
under
11
section
501(a)
of
the
Internal
Revenue
Code
that
maintains
12
an
established
operation
involving
the
provision
of
food
or
13
edible
commodities
or
the
products
thereof
on
a
regular
basis
14
to
persons
in
need
with
distribution
through
food
pantries,
15
soup
kitchens,
hunger
relief
centers,
or
other
food
or
feeding
16
centers
that,
as
an
integral
part
of
their
normal
activities,
17
provide
meals
or
food
on
a
regular
basis
to
persons
in
need.
18
EXPLANATION
19
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
20
the
explanation’s
substance
by
the
members
of
the
general
assembly.
21
This
bill
exempts
from
the
sales
tax
the
purchase
price
from
22
the
sale
or
rental
of
tangible
personal
property
or
specified
23
digital
products,
or
services
furnished,
to
a
nonprofit
24
food
bank
if
the
property
or
services
are
to
be
used
by
the
25
nonprofit
food
bank
for
a
charitable
purpose.
“Nonprofit
food
26
bank”
is
defined
in
the
bill.
27
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
28
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
29
imposed
in
Code
section
423.5.
30
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