Bill Text: IA HSB247 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act expanding the sales and use tax exemption allowed for nonprofit blood centers.(See HF 722, HF 2628.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2023-04-26 - Committee report approving bill, renumbered as HF 722. [HSB247 Detail]
Download: Iowa-2023-HSB247-Introduced.html
House
Study
Bill
247
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
KAUFMANN)
A
BILL
FOR
An
Act
expanding
the
sales
and
use
tax
exemption
allowed
for
1
nonprofit
blood
centers.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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H.F.
_____
Section
1.
Section
423.3,
subsection
18,
Code
2023,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
h.
(1)
Blood
collection
and
processing
3
establishments.
4
(2)
As
used
in
this
paragraph,
“blood
collection
and
5
processing
establishment”
means
the
same
as
an
establishment
6
described
in
216
C.F.R.
§607.3(c).
7
Sec.
2.
Section
423.3,
subsection
26A,
Code
2023,
is
amended
8
by
striking
the
subsection.
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
expands
the
current
sales
and
use
tax
exemption
13
allowed
for
nonprofit
blood
centers.
14
Under
current
law,
tangible
personal
property
sold
or
test
15
laboratory
services
furnished
are
exempt
from
sales
and
use
16
tax
if
sold
or
furnished
to
a
nonprofit
blood
center
that
is
17
registered
by
the
federal
food
and
drug
administration,
and
the
18
property
or
services
are
directly
and
primarily
used
in
the
19
processing
of
human
blood.
20
The
bill
provides
that
tangible
personal
property
or
21
specified
digital
products
sold
or
any
services
furnished
are
22
exempt
from
sales
and
use
tax
if
sold
or
furnished
to
a
blood
23
collection
and
processing
establishment.
The
bill
defines
24
blood
collection
and
processing
establishment
to
mean
the
25
same
as
an
establishment
described
in
216
C.F.R.
§607.3(c),
26
which
means
a
place
of
business
under
one
management
at
one
27
general
physical
location.
The
term
includes,
among
others,
28
human
blood
and
plasma
donor
centers,
blood
banks,
transfusion
29
services,
and
other
blood
product
manufacturers
and
independent
30
laboratories
that
engage
in
quality
control
and
testing
for
31
registered
blood
product
establishments.
32
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