Bill Text: IA HF2300 | 2023-2024 | 90th General Assembly | Introduced

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Bill Title: A bill for an act modifying the sales tax holiday.

Spectrum: Partisan Bill (Democrat 26-0)

Status: (Introduced) 2024-02-07 - Sponsor added, Ehlert. H.J. 214. [HF2300 Detail]

Download: Iowa-2023-HF2300-Introduced.html

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House File 2300 - Introduced
HOUSE FILE 2300
BY CAHILL , LEVIN , KURTH ,
STECKMAN , JUDGE , JAMES ,
MATSON , ZABNER , BAGNIEWSKI ,
CROKEN , MADISON , WILSON ,
SRINIVAS , AMOS JR. ,
KRESSIG , FORBES , SCHOLTEN ,
BUCK , WILBURN , GJERDE ,
BROWN-POWERS , SCHEETZ ,
NIELSEN , KONFRST , OLSON ,
and COOLING
A BILL FOR
An Act modifying the sales tax holiday.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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H.F. 2300
Section 1. Section 423.3, subsection 68, paragraph a, Code
2024, is amended by striking the paragraph and inserting in
lieu thereof the following:
a. The sales price from the sale of the following if the
sales price is less than two hundred fifty dollars and the sale
takes place during a period beginning at 12:01 a.m. on the
first day of August and ending at midnight on the fourteenth
day of August:
(1) An article of clothing.
(2) School supplies including school art supplies.
(3) School computer supplies.
(4) School instructional materials.
(5) Musical instruments.
(6) Sport or recreational equipment.
Sec. 2. Section 423.3, subsection 68, paragraph b,
subparagraph (1), Code 2024, is amended to read as follows:
(1) Sport or recreational equipment and protective
Protective equipment.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
This bill modifies the sales tax holiday. The bill makes
new items eligible for the sales tax holiday including school
supplies, school art supplies, school computer supplies, school
instructional materials, musical instruments, and sports or
recreational equipment. The bill increases the eligible
purchase amount of an item during the sales tax holiday from
$100 to $250. The bill expands the sales tax holiday from a
two-day period beginning on the first Friday of August to a
14-day period beginning on August 1 and ending on August 14.
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