Bill Text: IA SF597 | 2019-2020 | 88th General Assembly | Enrolled
Bill Title: A bill for an act exempting from the sales tax certain items and services sold or furnished to nonprofit blood centers. (Formerly SSB 1114.) Effective 7-1-19.
Spectrum: Committee Bill
Status: (Passed) 2019-05-16 - Signed by Governor. S.J. 1196. [SF597 Detail]
Download: Iowa-2019-SF597-Enrolled.html
Senate
File
597
-
Enrolled
Senate
File
597
AN
ACT
EXEMPTING
FROM
THE
SALES
TAX
CERTAIN
ITEMS
AND
SERVICES
SOLD
OR
FURNISHED
TO
NONPROFIT
BLOOD
CENTERS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
423.3,
subsection
26A,
Code
2019,
is
amended
by
striking
the
subsection
and
inserting
in
lieu
thereof
the
following:
26A.
a.
The
sales
price
of
tangible
personal
property
sold
or
of
test
laboratory
services
furnished,
if
such
tangible
personal
property
or
test
laboratory
services
are
sold
or
furnished
to
a
nonprofit
blood
center
that
is
registered
by
the
federal
food
and
drug
administration,
and
the
tangible
personal
property
or
test
laboratory
services
are
directly
and
primarily
used
in
the
processing
of
human
blood.
b.
As
used
in
this
subsection,
“processing”
means
the
same
as
defined
in
section
423.3,
subsection
47,
except
that
Senate
File
597,
p.
2
for
purposes
of
the
definition
of
“processing”
used
in
this
subsection,
a
“manufacturer”
shall
be
construed
to
include
a
nonprofit
blood
center.
______________________________
CHARLES
SCHNEIDER
President
of
the
Senate
______________________________
LINDA
UPMEYER
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
597,
Eighty-eighth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2019
______________________________
KIM
REYNOLDS
Governor
