Bill Text: IA HF130 | 2015-2016 | 86th General Assembly | Introduced
Bill Title: A bill for an act exempting from the sales tax certain required equipment and supplies purchased by a volunteer fire fighter, emergency medical services personnel, or a reserve peace officer.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2015-02-02 - Introduced, referred to Ways & Means. H.J. 182. [HF130 Detail]
Download: Iowa-2015-HF130-Introduced.html
House File 130 - Introduced HOUSE FILE BY SALMON A BILL FOR 1 An Act exempting from the sales tax certain required equipment 2 and supplies purchased by a volunteer fire fighter, 3 emergency medical services personnel, or a reserve peace 4 officer. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 1403YH (2) 86 mm/sc PAG LIN 1 1 Section 1. Section 423.3, Code 2015, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 101. a. The sales price from the sale of 1 4 required equipment and supplies purchased by a volunteer fire 1 5 fighter, emergency medical services personnel, or a reserve 1 6 peace officer. 1 7 b. A fire chief, chief of police, sheriff, commissioner of 1 8 public safety, or other appropriate supervisor of a volunteer 1 9 fire fighter, emergency medical services personnel, or a 1 10 reserve peace officer shall keep a list of all required 1 11 equipment and supplies and provide the list to the department. 1 12 c. For purposes of this subsection: 1 13 (1) "Required equipment and supplies" means tangible 1 14 personal property that meets all of the following requirements: 1 15 (a) The tangible personal property is required by a fire 1 16 chief, chief of police, sheriff, commissioner of public safety, 1 17 or other appropriate supervisor, or by local, state, or federal 1 18 law, as a condition for service as a volunteer fire fighter, 1 19 emergency medical services personnel, or a reserve peace 1 20 officer. 1 21 (b) The tangible personal property is not provided to the 1 22 volunteer fire fighter, emergency medical services personnel, 1 23 or the reserve peace officer by the entity with which the 1 24 volunteer fire fighter, emergency medical services personnel, 1 25 or the reserve peace officer serves. 1 26 (c) The tangible personal property is included on the list 1 27 provided to the department pursuant to paragraph "b" of this 1 28 subsection by the relevant supervisor of the volunteer fire 1 29 fighter, emergency medical services personnel, or the reserve 1 30 peace officer. 1 31 (2) "Volunteer fire fighter", "emergency medical services 1 32 personnel", and "reserve peace officer" all mean the same as 1 33 defined in section 422.12. 1 34 EXPLANATION 1 35 The inclusion of this explanation does not constitute agreement with 2 1 the explanation's substance by the members of the general assembly. 2 2 This bill exempts from the sales tax the purchase of required 2 3 equipment and supplies by a volunteer fire fighter, emergency 2 4 medical services personnel, or a reserve peace officer, as 2 5 defined in the bill. 2 6 The supervisor of a volunteer fire fighter, emergency 2 7 medical services personnel, or a reserve peace officer is 2 8 required to keep a list of required equipment and supplies and 2 9 provide the list to the department of revenue (department). 2 10 "Required equipment and supplies" is defined in the bill 2 11 to include any tangible personal property required by a 2 12 supervisor or by local, state, or federal law as a condition 2 13 for service as a volunteer fire fighter, emergency medical 2 14 service personnel, or a reserve peace officer. The equipment 2 15 or supplies must not be provided by the entity with which the 2 16 volunteer fire fighter, emergency medical service personnel, or 2 17 the reserve peace officer is serving, and must be included on 2 18 the list provided to the department. 2 19 By operation of Code section 423.6, an item exempt from the 2 20 imposition of the sales tax is also exempt from the use tax 2 21 imposed in Code section 423.5. LSB 1403YH (2) 86 mm/sc
