Bill Text: IA SF596 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act exempting from the state sales and use tax the purchase price and installation costs of emergency generators used for power outages or natural disasters.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-04-03 - Subcommittee reassigned: Feenstra, Brown, and Giddens. S.J. 848. [SF596 Detail]
Download: Iowa-2019-SF596-Introduced.html
Senate
File
596
-
Introduced
SENATE
FILE
596
BY
SINCLAIR
A
BILL
FOR
An
Act
exempting
from
the
state
sales
and
use
tax
the
purchase
1
price
and
installation
costs
of
emergency
generators
used
2
for
power
outages
or
natural
disasters.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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S.F.
596
Section
1.
Section
423.3,
Code
2019,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
107.
a.
The
sales
price
from
the
sale
or
3
rental
of
an
emergency
generator.
4
b.
For
purposes
of
this
subsection,
“emergency
generator”
5
means
a
stationary
combustion
device
for
only
residential
6
property
use,
such
as
a
reciprocating
internal
combustion
7
engine
or
turbine
that
serves
solely
as
a
secondary
source
of
8
mechanical
or
electrical
power
whenever
the
primary
energy
9
supply
is
disrupted
or
discontinued
during
power
outages
or
10
natural
disasters
that
are
beyond
the
control
of
the
owner
of
11
the
generator.
12
EXPLANATION
13
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
14
the
explanation’s
substance
by
the
members
of
the
general
assembly.
15
This
bill
exempts
from
the
state
sales
and
use
tax
the
16
purchase
price
of
emergency
generators
used
for
power
outages
17
or
natural
disasters.
18
The
bill
defines
“emergency
generator”
to
mean
a
stationary
19
combustion
device
for
only
residential
property
use,
such
as
a
20
reciprocating
internal
combustion
engine
or
turbine
that
serves
21
solely
as
a
secondary
source
of
mechanical
or
electrical
power
22
whenever
the
primary
energy
supply
is
disrupted
or
discontinued
23
during
power
outages
or
natural
disasters
that
are
beyond
the
24
control
of
the
owner
of
the
generator.
25
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
26
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
27
imposed
in
Code
section
423.5.
28
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