Bill Text: IA SF289 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act modifying the sales tax holiday by extending the holiday and including emergency preparedness supplies.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2023-03-29 - Subcommittee recommends amendment and passage. []. [SF289 Detail]
Download: Iowa-2023-SF289-Introduced.html
Senate
File
289
-
Introduced
SENATE
FILE
289
BY
SWEENEY
(COMPANION
TO
HF
46
BY
BODEN)
A
BILL
FOR
An
Act
modifying
the
sales
tax
holiday
by
extending
the
holiday
1
and
including
emergency
preparedness
supplies.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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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)
Emergency
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
the
sales
price
of
tie-down
10
kits,
portable
generators,
transfer
switches,
and
inverters
11
which
may
equal
or
exceed
one
hundred
dollars
up
to
a
maximum
12
sales
price
of
five
thousand
dollars
.
13
(2)
(b)
The
sale
takes
place
during
a
period
beginning
at
14
12:01
a.m.
on
the
first
Friday
in
August
and
ending
at
midnight
15
on
the
following
Saturday
Sunday
.
16
Sec.
2.
Section
423.3,
subsection
68,
paragraph
c,
17
subparagraph
(1),
unnumbered
paragraph
1,
Code
2023,
is
amended
18
to
read
as
follows:
19
“Clothing”
means
all
an
article
of
human
wearing
apparel
20
suitable
for
general
use.
21
Sec.
3.
Section
423.3,
subsection
68,
paragraph
c,
Code
22
2023,
is
amended
by
adding
the
following
new
subparagraph:
23
NEW
SUBPARAGRAPH
.
(03)
“Emergency
preparedness
supplies”
24
means
a
collection
of
basic
household
items
purchased
by
25
individuals
or
families
for
household
use
in
the
event
of
an
26
emergency.
“Emergency
preparedness
supplies”
includes
but
is
27
not
limited
to
batteries,
artificial
ice
packs,
portable
light
28
sources,
portable
radios,
tarps
and
plastic
drop
cloths,
bungee
29
cords,
ropes,
paracords,
ground
anchor
systems,
tie-down
kits,
30
ratchet
straps,
duct
tape,
smoke
detectors,
carbon
monoxide
31
detectors,
fire
extinguishers,
gas
containers,
water
storage
32
containers,
nonelectric
food
storage
containers,
bottled
33
water,
manual
can
openers,
hand-held
electronic
communication
34
device
chargers,
first
aid
kits,
emergency
ladders,
transfer
35
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switches,
inverters,
and
inverter
power
cables,
and
no
more
1
than
one
portable
or
permanent
generator
per
household
per
2
the
time
period
described
in
paragraph
“a”
,
subparagraph
(2),
3
subparagraph
division
(a).
4
EXPLANATION
5
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
6
the
explanation’s
substance
by
the
members
of
the
general
assembly.
7
This
bill
modifies
the
sales
tax
holiday.
8
The
bill
adds
the
purchase
of
emergency
preparedness
9
supplies
to
the
existing
sales
tax
holiday
for
clothing.
As
10
with
an
article
of
clothing,
an
emergency
preparedness
supply
11
item
must
be
under
$100
to
qualify
for
the
sales
tax
holiday,
12
except
for
generators
and
other
specified
items
which
qualify
13
if
the
sales
price
does
not
exceed
$5,000.
The
bill
limits
14
the
purchase
of
a
portable
or
permanent
generator
to
one
such
15
item
per
household
per
sales
tax
holiday
period.
The
bill
16
defines
“emergency
preparedness
supplies”
to
mean
a
collection
17
of
basic
household
items
needed
in
the
event
of
an
emergency
18
and
includes
a
list
of
the
items.
19
The
bill
lengthens
the
sales
tax
holiday
from
the
period
20
beginning
on
the
first
Friday
of
August
and
ending
at
midnight
21
the
following
Saturday
to
the
period
beginning
on
the
first
22
Friday
of
August
and
ending
at
midnight
on
the
following
23
Sunday.
24
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