Bill Text: IA SF102 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to the liability of a sponsor of an event to collect sales tax, and providing penalties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-01-29 - Subcommittee: Dawson, Dotzler, and R. Smith. S.J. 187. [SF102 Detail]
Download: Iowa-2019-SF102-Introduced.html
Senate
File
102
-
Introduced
SENATE
FILE
102
BY
GREENE
A
BILL
FOR
An
Act
relating
to
the
liability
of
a
sponsor
of
an
event
to
1
collect
sales
tax,
and
providing
penalties.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
423.33,
subsection
3,
Code
2019,
is
1
amended
to
read
as
follows:
2
3.
a.
(1)
Event
sponsor’s
liability
for
sales
tax
sponsor
3
——
daily
log
——
penalty
.
A
person
sponsoring
a
sponsor
of
an
4
event
including
a
flea
market
or
a
craft,
antique,
coin,
or
5
stamp
show
or
similar
event
shall
obtain
from
keep
a
daily
log
6
of
every
retailer
selling
tangible
personal
property,
specified
7
digital
products,
or
taxable
services
at
the
event
proof
that
8
the
retailer
possesses
a
valid
sales
tax
permit
or
secure
from
9
the
retailer
a
statement,
taken
in
good
faith,
that
tangible
10
personal
property,
specified
digital
products,
or
services
11
offered
for
sale
are
not
subject
to
sales
tax
.
Failure
to
do
so
12
renders
a
sponsor
of
the
event
liable
for
payment
of
any
sales
13
tax,
interest,
and
penalty
due
and
owing
from
any
retailer
14
selling
property
or
services
at
the
event.
Sections
423.31
,
15
423.32
,
423.37
,
423.38
,
423.39
,
423.40
,
423.41
,
and
423.42
16
apply
to
the
sponsors.
17
(2)
The
daily
log
shall
include
the
name
and
sales
tax
18
permit
number
of
the
retailer.
However,
if
a
retailer
does
not
19
have
a
sales
tax
permit
number,
the
sponsor
shall
keep
in
the
20
daily
log
the
retailer’s
address
and
driver’s
license
number
or
21
the
equivalent
of
such
an
identifying
number
if
the
retailer
22
does
not
have
a
driver’s
license
number.
The
daily
log
shall
23
be
kept
on
forms
provided
by
the
department.
24
(3)
The
sponsor
shall
electronically
submit
to
the
25
department,
within
thirty
days
of
the
completion
of
an
event,
26
the
daily
log
of
every
retailer
selling
tangible
personal
27
property,
specified
digital
products,
or
taxable
services
at
28
the
event
on
forms
provided
by
the
department.
29
b.
The
sponsor
shall
require
each
retailer
to
register
as
a
30
retailer
with
the
sponsor
and
shall
require
that
a
certificate
31
of
registration
be
prominently
displayed
by
each
retailer
at
32
the
event.
33
c.
(1)
If
the
sponsor
does
not
comply
with
the
requirements
34
of
paragraph
“a”
,
subparagraph
(3),
the
sponsor
shall
be
subject
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to
a
civil
penalty
in
the
amount
of
one
thousand
dollars
plus
1
fifty
dollars
per
day
for
each
day
the
violation
continues
up
2
to
a
maximum
civil
penalty
of
ten
thousand
dollars.
3
(2)
For
any
other
violation
of
this
subsection,
the
sponsor
4
shall
be
subject
to
a
civil
penalty
in
the
amount
of
one
5
thousand
dollars.
6
d.
The
penalty
collected
pursuant
to
this
subsection
shall
7
be
paid
to
the
department
and
deposited
into
the
general
fund
8
of
the
state.
Unpaid
penalties
and
interest
may
be
enforced
in
9
the
same
manner
as
the
taxes
imposed
by
this
chapter.
10
e.
For
purposes
of
this
subsection
,
a
“person
sponsoring
a
11
flea
market
or
a
craft,
antique,
coin,
or
stamp
show
or
similar
12
event”
“sponsor”
means
a
person
sponsoring
a
flea
market
or
a
13
craft,
antique,
coin,
or
stamp
show
or
similar
event
but
does
14
not
include
an
organization
which
sponsors
a
person
sponsoring
15
an
event
determined
to
qualify
as
an
event
involving
casual
16
sales
pursuant
to
section
423.3,
subsection
39
,
or
the
state
17
fair
or
a
fair
as
defined
in
section
174.1
.
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
relates
to
the
liability
of
a
sponsor
of
an
event
22
to
collect
sales
tax.
23
The
bill
provides
that
a
person
sponsoring
a
flea
market
or
24
a
craft,
antique,
coin,
or
stamp
show
or
similar
event
shall
be
25
required
to
keep
a
daily
log
of
every
retailer
selling
tangible
26
personal
property,
specified
digital
products,
or
taxable
27
services
at
the
event.
28
The
bill
specifies
that
the
daily
log
shall
include
the
name
29
and
sales
tax
permit
number
of
the
retailer.
If
a
retailer
30
does
not
have
a
sales
tax
permit
number,
the
bill
also
requires
31
the
sponsor
to
keep
in
the
daily
log
the
retailer’s
address
32
and
driver’s
license
number
or
the
equivalent
of
such
an
33
identifying
number
if
the
retailer
does
not
have
a
driver’s
34
license
number.
35
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The
bill
requires
the
sponsor
to
electronically
submit
to
1
the
department
of
revenue,
within
30
days
of
the
completion
of
2
the
event,
the
daily
log
of
every
retailer
selling
tangible
3
personal
property,
specified
digital
products,
or
taxable
4
services
at
the
event.
5
The
bill
requires
a
sponsor
to
require
each
retailer
to
6
register
with
the
sponsor
and
also
requires
each
certificate
of
7
registration
to
be
prominently
displayed
at
the
event.
8
If
the
sponsor
does
not
electronically
submit
to
the
9
department
of
revenue,
within
30
days
of
the
completion
of
an
10
event,
the
daily
log
of
every
retailer
selling
at
the
event,
11
the
sponsor
shall
be
subject
to
a
civil
penalty
in
the
amount
12
of
$1,000
plus
$50
per
day
for
each
day
the
violation
continues
13
up
to
a
maximum
civil
penalty
of
$10,000.
For
any
other
14
violation
of
the
bill
by
the
sponsor,
the
sponsor
shall
be
15
subject
to
a
civil
penalty
in
the
amount
of
$1,000.
16
Currently,
a
person
sponsoring
a
flea
market
or
a
craft,
17
antique,
coin,
or
stamp
show
or
similar
event
must
obtain
from
18
every
retailer
at
the
event
proof
that
the
retailer
possesses
a
19
valid
sales
tax
permit
or
secure
from
the
retailer
a
statement
20
that
the
property
or
taxable
services
offered
for
sale
are
21
not
subject
to
sales
tax.
Additionally
under
current
law,
22
failure
to
obtain
proof
that
the
retailer
possesses
a
valid
23
sales
tax
permit
or
to
secure
from
the
retailer
a
statement
24
that
the
property
or
services
offered
for
sale
are
not
subject
25
to
sales
tax
renders
a
sponsor
of
the
event
liable
for
payment
26
of
any
sales
tax,
interest,
and
penalty
due
and
owing
from
any
27
retailer
selling
property
or
services
at
the
event.
28
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