Bill Text: IA HF702 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act modifying the sales tax holiday by extending the holiday and including disaster preparedness supplies.(Formerly HF 46.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2023-05-04 - Rereferred to Ways and Means. H.J. 1030. [HF702 Detail]
Download: Iowa-2023-HF702-Introduced.html
House
File
702
-
Introduced
HOUSE
FILE
702
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
46)
A
BILL
FOR
An
Act
modifying
the
sales
tax
holiday
by
extending
the
holiday
1
and
including
disaster
preparedness
supplies.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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702
Section
1.
Section
423.3,
subsection
68,
paragraph
a,
Code
1
2023,
is
amended
to
read
as
follows:
2
a.
(1)
The
sales
price
from
the
sale
of
an
article
of
3
clothing
all
of
the
following:
4
(a)
Clothing
designed
to
be
worn
on
or
about
the
human
body
5
if
all
of
the
following
apply:
.
6
(b)
Disaster
preparedness
supplies.
7
(2)
This
subsection
applies
if
all
of
the
following
apply:
8
(1)
(a)
The
sales
price
of
the
article
item
is
less
than
9
one
hundred
dollars,
except
for
items
categorized
as
general
10
supplies
or
fastening
supplies,
which
may
equal
or
exceed
one
11
hundred
dollars
up
to
a
maximum
of
five
thousand
dollars
.
12
(2)
(b)
The
sale
takes
place
during
a
period
beginning
at
13
12:01
a.m.
on
the
first
Friday
in
August
and
ending
at
midnight
14
on
the
following
Saturday
Sunday
.
15
Sec.
2.
Section
423.3,
subsection
68,
paragraph
c,
16
subparagraph
(1),
unnumbered
paragraph
1,
Code
2023,
is
amended
17
to
read
as
follows:
18
“Clothing”
means
all
an
article
of
human
wearing
apparel
19
suitable
for
general
use.
20
Sec.
3.
Section
423.3,
subsection
68,
paragraph
c,
Code
21
2023,
is
amended
by
adding
the
following
new
subparagraphs:
22
NEW
SUBPARAGRAPH
.
(03)
“Disaster
preparedness
supplies”
23
means
items
that
may
be
used
in
preparation
or
response
to
24
a
disaster
and
means
general
supplies,
fastening
supplies,
25
food-related
supplies,
and
safety
supplies.
26
NEW
SUBPARAGRAPH
.
(003)
“Fastening
supplies”
means
bungee
27
cords;
ropes;
duct
tape;
boat
anchors;
fenders,
anchor
chains,
28
dock
lines,
or
similar
devices;
tarpaulins
and
other
flexible
29
waterproof
sheeting;
and
ground
anchor
or
tie-down
kits.
30
NEW
SUBPARAGRAPH
.
(0003)
“Food-related
supplies”
means
31
artificial
ice,
water
storage
containers,
manual
can
openers,
32
and
bottled
water.
33
NEW
SUBPARAGRAPH
.
(00003)
“General
supplies”
means
34
batteries
commonly
used
by
a
household,
except
automobile
and
35
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702
marine
batteries;
cellular
telephone
batteries
and
chargers;
1
satellite
telephones;
self-powered
light
sources;
portable
2
self-powered
radios;
two-way
radios;
weather-band
radios
3
including
national
oceanic
and
atmospheric
administration
4
radios;
gas
or
diesel
fuel
containers;
nonelectric
food
storage
5
coolers;
portable
generators;
and
storm
shutter
devices.
6
NEW
SUBPARAGRAPH
.
(04)
“Safety
supplies”
means
carbon
7
monoxide
detectors,
smoke
detectors,
fire
extinguishers,
and
8
first
aid
kits.
9
EXPLANATION
10
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
11
the
explanation’s
substance
by
the
members
of
the
general
assembly.
12
This
bill
modifies
the
sales
tax
holiday.
13
The
bill
adds
the
purchase
of
disaster
preparedness
supplies
14
to
the
existing
sales
tax
holiday
for
clothing.
The
bill
15
defines
“disaster
preparedness
supplies”
to
mean
items
that
16
may
be
used
in
preparation
or
response
to
a
disaster
and
means
17
general
supplies,
fastening
supplies,
food-related
supplies,
18
and
safety
supplies.
The
bill
further
defines
“general
19
supplies”,
“fastening
supplies”,
“food-related
supplies”,
and
20
“safety
supplies”.
21
As
with
an
article
of
clothing,
a
disaster
preparedness
22
supply
item
must
be
under
$100
to
qualify
for
the
sales
tax
23
holiday,
except
general
supplies
and
fastening
supplies
which
24
qualify
if
the
sales
price
does
not
exceed
$5,000.
25
The
bill
lengthens
the
sales
tax
holiday
from
the
period
26
beginning
on
the
first
Friday
of
August
and
ending
at
midnight
27
the
following
Saturday
to
the
period
beginning
on
the
first
28
Friday
of
August
and
ending
at
midnight
on
the
following
29
Sunday.
30
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