Bill Text: IA HF2583 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to sales, use, franchise, and motor vehicle fuel taxes administered by the department of revenue including distributions to local governments and school districts, the liability of sellers, tax refund and tax credit incentives, sales tax on food ingredients, and motor fuel tax reporting modifications, and providing penalties, and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 552.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2022-05-23 - Withdrawn. H.J. 892. [HF2583 Detail]
Download: Iowa-2021-HF2583-Introduced.html
House
File
2583
-
Introduced
HOUSE
FILE
2583
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
552)
A
BILL
FOR
An
Act
relating
to
sales,
use,
franchise,
and
motor
vehicle
1
fuel
taxes
administered
by
the
department
of
revenue
2
including
distributions
to
local
governments
and
school
3
districts,
the
liability
of
sellers,
tax
refund
and
tax
4
credit
incentives,
sales
tax
on
food
ingredients,
and
motor
5
fuel
tax
reporting
modifications,
and
providing
penalties,
6
and
including
effective
date,
applicability,
and
retroactive
7
applicability
provisions.
8
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
SALES,
USE,
AND
EXCISE
TAX
——
RETURNS
DUE
2
Section
1.
Section
9C.3,
subsection
3,
Code
2022,
is
amended
3
to
read
as
follows:
4
3.
The
application
shall
state
whether
or
not
the
applicant
5
has
an
Iowa
retailers
sales
or
use
tax
permit
and
if
the
6
applicant
has
such
permit,
shall
state
the
number
of
such
7
permit.
8
Sec.
2.
Section
9C.5,
Code
2022,
is
amended
to
read
as
9
follows:
10
9C.5
Issuance
of
license.
11
Upon
receiving
an
application
for
a
transient
merchant’s
12
license,
the
secretary
of
state
shall
investigate
or
cause
to
13
be
investigated,
the
reputation
and
character
of
the
applicant.
14
If,
upon
making
such
investigation,
the
secretary
of
state
is
15
satisfied
that
the
statements
and
representations
contained
in
16
the
application
are
true,
and
that
the
applicant
is
of
good
17
reputation
and
character,
and
the
holder
of
an
Iowa
retailer’s
18
sales
or
use
tax
permit,
and
if
a
foreign
corporation,
has
19
authority
to
do
business
in
the
state
of
Iowa,
the
secretary
20
shall
issue
to
the
applicant
a
license
as
a
transient
merchant
21
upon
payment
of
the
fee
as
herein
prescribed
for
the
period
of
22
time
requested
in
said
application
and
for
use
at
the
location
23
and
place
where
it
is
stated
in
said
application
the
sale
will
24
be
held
or
the
business
conducted,
both
of
which
shall
be
set
25
out
in
said
license.
Such
license
shall
be
valid
only
for
the
26
period
of
time
and
at
the
location
and
place
described
therein.
27
Sec.
3.
Section
99G.30A,
subsection
2,
paragraph
c,
Code
28
2022,
is
amended
to
read
as
follows:
29
c.
Frequency
of
deposits
and
quarterly
monthly
reports
of
30
the
monitor
vending
machine
excise
tax
with
the
department
of
31
revenue
are
governed
by
the
tax
provisions
in
section
423.31
.
32
Monitor
vending
machine
excise
tax
collections
shall
not
be
33
included
in
computation
of
the
total
tax
to
determine
frequency
34
of
filing
under
section
423.31
.
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Sec.
4.
Section
321.105A,
subsection
4,
paragraph
b,
Code
1
2022,
is
amended
to
read
as
follows:
2
b.
Section
422.25,
subsection
4
,
sections
422.30
,
422.67
,
3
and
422.68
,
section
422.69,
subsection
1
,
sections
422.70
,
4
422.71
,
422.72
,
422.74
,
and
422.75
,
section
423.14,
subsection
5
2
,
and
sections
423.23
,
423.24
,
423.25
,
423.32
,
423.33
,
423.35
,
6
423.37
through
423.42
,
423.45
,
and
423.47
,
consistent
with
the
7
provisions
of
this
section
,
apply
with
respect
to
the
fees
8
for
new
registration
authorized
under
this
section
in
the
9
same
manner
and
with
the
same
effect
as
if
the
fees
for
new
10
registration
were
retail
use
taxes
within
the
meaning
of
those
11
statutes.
12
Sec.
5.
Section
421.26,
Code
2022,
is
amended
to
read
as
13
follows:
14
421.26
Personal
liability
for
tax
due.
15
If
a
licensee
or
other
person
under
section
452A.65
,
a
16
retailer
or
purchaser
under
chapter
423A
,
423B
,
423C
,
423D
,
17
or
423E
,
or
section
423.14
,
423.14A
,
423.29
,
423.31
,
423.32
,
18
or
423.33
,
or
a
user
under
section
423.34
,
or
a
permit
holder
19
or
licensee
under
section
453A.13
,
453A.16
,
or
453A.44
fails
20
to
pay
a
tax
under
those
sections
when
due,
an
officer
of
a
21
corporation
or
association,
notwithstanding
section
489.304
,
22
a
member
or
manager
of
a
limited
liability
company,
or
a
23
partner
of
a
partnership,
having
control
or
supervision
of
24
or
the
authority
for
remitting
the
tax
payments
and
having
25
a
substantial
legal
or
equitable
interest
in
the
ownership
26
of
the
corporation,
association,
limited
liability
company,
27
or
partnership,
who
has
intentionally
failed
to
pay
the
tax
28
is
personally
liable
for
the
payment
of
the
tax,
interest,
29
and
penalty
due
and
unpaid.
However,
this
section
shall
30
not
apply
to
taxes
on
accounts
receivable.
The
dissolution
31
of
a
corporation,
association,
limited
liability
company,
32
or
partnership
shall
not
discharge
a
person’s
liability
for
33
failure
to
remit
the
tax
due.
34
Sec.
6.
Section
423.2,
subsection
1,
paragraph
b,
Code
2022,
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is
amended
to
read
as
follows:
1
b.
Sales
of
building
materials,
supplies,
and
equipment
2
to
owners,
contractors,
subcontractors,
or
builders
for
the
3
erection
of
buildings
or
the
alteration,
repair,
or
improvement
4
of
real
property
are
retail
sales
of
tangible
personal
property
5
in
whatever
quantity
sold.
Where
the
owner,
contractor,
6
subcontractor,
or
builder
is
also
a
retailer
holding
a
retail
7
sales
or
use
tax
permit
and
transacting
retail
sales
of
8
building
materials,
supplies,
and
equipment,
the
person
shall
9
purchase
such
items
of
tangible
personal
property
without
10
liability
for
the
tax
if
such
property
will
be
subject
to
the
11
tax
at
the
time
of
resale
or
at
the
time
it
is
withdrawn
from
12
inventory
for
construction
purposes.
The
sales
tax
shall
be
13
due
in
the
reporting
period
when
the
materials,
supplies,
14
and
equipment
are
withdrawn
from
inventory
for
construction
15
purposes
or
when
sold
at
retail.
The
tax
shall
not
be
due
when
16
materials
are
withdrawn
from
inventory
for
use
in
construction
17
outside
of
Iowa
and
the
tax
shall
not
apply
to
tangible
18
personal
property
purchased
and
consumed
by
the
manufacturer
as
19
building
materials
in
the
performance
by
the
manufacturer
or
20
its
subcontractor
of
construction
outside
of
Iowa.
The
sale
21
of
carpeting
is
not
a
sale
of
building
materials.
The
sale
of
22
carpeting
to
owners,
contractors,
subcontractors,
or
builders
23
shall
be
treated
as
the
sale
of
ordinary
tangible
personal
24
property
and
subject
to
the
tax
imposed
under
this
subsection
25
and
the
use
tax.
26
Sec.
7.
Section
423.3,
subsection
39,
paragraph
a,
27
subparagraph
(2),
Code
2022,
is
amended
to
read
as
follows:
28
(2)
The
sale
of
all
or
substantially
all
of
the
tangible
29
personal
property,
or
specified
digital
products,
or
services
30
held
or
used
by
a
seller
in
the
course
of
the
seller’s
trade
31
or
business
for
which
the
seller
is
required
to
hold
a
sales
32
or
use
tax
permit
when
the
seller
sells
or
otherwise
transfers
33
the
trade
or
business
to
another
person
who
shall
engage
in
a
34
similar
trade
or
business.
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Sec.
8.
Section
423.3,
subsection
80,
paragraph
d,
Code
1
2022,
is
amended
to
read
as
follows:
2
d.
Subject
to
the
limitations
in
paragraph
“c”
,
where
the
3
owner,
contractor,
subcontractor,
or
builder
is
also
a
retailer
4
holding
a
retail
sales
or
use
tax
permit
and
transacting
5
retail
sales
of
building
materials,
supplies,
and
equipment,
6
the
tax
shall
not
be
due
when
materials
are
withdrawn
from
7
inventory
for
use
in
construction
performed
for
a
designated
8
exempt
entity
if
an
exemption
certificate
is
received
from
such
9
entity.
10
Sec.
9.
Section
423.3,
subsection
104,
paragraph
b,
11
subparagraph
(1),
Code
2022,
is
amended
to
read
as
follows:
12
(1)
“Commercial
enterprise”
means
the
same
as
defined
in
13
section
423.3,
subsection
47
,
paragraph
“d”
,
subparagraph
(1),
14
but
also
includes
professions
and
occupations
and
includes
15
public
utilities
as
defined
in
section
476.1,
subsection
3
.
16
Sec.
10.
Section
423.5,
subsection
2,
Code
2022,
is
amended
17
to
read
as
follows:
18
2.
The
excise
tax
is
imposed
upon
every
person
using
19
the
property
within
this
state
until
the
tax
has
been
paid
20
directly
to
the
county
treasurer,
the
state
department
of
21
transportation,
a
retailer,
or
the
department.
This
tax
is
22
imposed
on
every
person
using
the
services
or
the
product
of
23
the
services
in
this
state
until
the
user
has
paid
the
tax
24
either
to
an
Iowa
sales
or
use
tax
permit
holder
or
to
the
25
department.
26
Sec.
11.
Section
423.14,
subsection
2,
paragraph
b,
Code
27
2022,
is
amended
to
read
as
follows:
28
b.
The
tax
upon
the
use
of
all
tangible
personal
property
29
and
specified
digital
products
other
than
that
enumerated
in
30
paragraph
“a”
,
which
is
sold
by
a
seller
who
is
a
retailer
or
31
its
agent
that
is
not
otherwise
required
to
collect
sales
tax
32
under
the
provisions
of
this
chapter
,
may
be
collected
by
the
33
retailer
or
agent
and
remitted
to
the
department,
pursuant
to
34
the
provisions
of
paragraph
“e”
,
and
sections
423.24
,
423.29
,
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423.30
,
423.32
423.31
,
and
423.33
.
1
Sec.
12.
Section
423.14A,
subsection
3,
paragraph
c,
2
subparagraph
(2),
Code
2022,
is
amended
to
read
as
follows:
3
(2)
A
marketplace
facilitator
shall
collect
sales
and
4
use
tax
on
the
entire
sales
price
or
purchase
price
paid
by
5
a
purchaser
on
each
Iowa
sale
subject
to
sales
and
use
tax
6
that
is
made
or
facilitated
by
the
marketplace
facilitator,
7
regardless
of
whether
the
marketplace
seller
for
whom
an
Iowa
8
sale
is
made
or
facilitated
has
or
is
required
to
have
a
retail
9
sales
or
use
tax
permit
or
would
have
been
required
to
collect
10
sales
and
use
tax
had
the
sale
not
been
facilitated
by
the
11
marketplace
facilitator,
and
regardless
of
the
amount
of
the
12
sales
price
or
purchase
price
that
will
ultimately
accrue
13
to
or
benefit
the
marketplace
facilitator,
the
marketplace
14
seller,
or
any
other
person.
This
sales
and
use
tax
collection
15
responsibility
of
a
marketplace
facilitator
applies
but
shall
16
not
be
limited
to
sales
facilitated
through
a
computer
software
17
application,
commonly
referred
to
as
in-app
purchases,
or
18
through
another
specified
digital
product.
19
Sec.
13.
Section
423.31,
subsections
1,
3,
5,
and
6,
Code
20
2022,
are
amended
to
read
as
follows:
21
1.
a.
Each
Except
as
provided
in
paragraph
“b”
,
each
person
22
subject
to
this
section
and
section
423.36
and
in
accordance
23
with
the
provisions
of
this
section
and
section
423.36
shall,
24
on
or
before
the
last
day
of
the
month
following
the
close
of
25
each
calendar
quarter
month
during
which
such
person
is
or
26
has
become
or
ceased
being
subject
to
the
provisions
of
this
27
section
and
section
423.36
,
make,
sign,
and
file
electronically
28
a
return
for
the
calendar
quarter
month
in
the
form
as
may
be
29
required.
Returns
shall
show
information
relating
to
sales
30
prices
including
tangible
personal
property,
specified
digital
31
products,
and
services
converted
to
the
use
of
such
person,
32
the
amounts
of
sales
prices
excluded
and
exempt
from
the
tax,
33
the
amounts
of
sales
prices
subject
to
tax,
a
calculation
of
34
tax
due,
and
any
other
information
for
the
period
covered
by
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the
return
as
may
be
required.
Returns
shall
be
signed
by
1
the
retailer
or
the
retailer’s
authorized
agent
and
must
be
2
certified
by
the
retailer
to
be
correct
in
accordance
with
3
forms
and
rules
prescribed
by
the
director.
A
person
required
4
to
file
a
sales
or
use
tax
return
who
is
unable
to
do
so
may
5
request
permission
from
the
director
to
file
a
return
by
6
another
method.
7
b.
Notwithstanding
paragraph
“a”
,
each
person
subject
to
8
this
section
who
collects
and
remits
less
than
one
thousand
9
two
hundred
dollars
in
sales
or
use
tax
to
the
department
per
10
calendar
year
may
file
a
return
on
or
before
the
last
day
of
the
11
month
following
the
close
of
the
calendar
year.
12
3.
The
sales
tax
forms
prescribed
by
the
director
shall
be
13
referred
to
as
“retailers
tax
deposit”.
Deposit
forms
shall
14
be
signed
by
the
retailer
or
the
retailer’s
duly
authorized
15
agent,
and
shall
be
duly
certified
by
the
retailer
or
agent
to
16
be
correct.
The
director
may
authorize
incorporated
banks
and
17
trust
companies
or
other
depositories
authorized
by
law
which
18
are
depositories
or
financial
agents
of
the
United
States,
19
or
of
this
state,
to
receive
any
sales
or
use
tax
imposed
20
under
this
chapter
,
in
the
manner,
at
the
times,
and
under
21
the
conditions
the
director
prescribes.
The
director
shall
22
prescribe
the
manner,
times,
and
conditions
under
which
the
23
receipt
of
the
tax
by
those
depositories
is
to
be
treated
as
24
payment
of
the
tax
to
the
department.
25
5.
a.
Upon
making
application
and
receiving
approval
26
from
the
director,
a
person
and
its
affiliates
that
make
27
retail
sales
of
tangible
personal
property,
specified
digital
28
products,
or
taxable
enumerated
services
may
make
deposits
and
29
file
a
consolidated
sales
or
use
tax
return
for
the
affiliated
30
group,
pursuant
to
rules
adopted
by
the
director.
A
person
and
31
each
affiliate
that
files
a
consolidated
return
are
jointly
and
32
severally
liable
for
all
tax,
penalty,
and
interest
found
due
33
for
the
tax
period
for
which
a
consolidated
return
is
filed
or
34
required
to
be
filed.
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b.
A
business
required
to
file
a
consolidated
sales
or
use
1
tax
return
shall
file
a
form
entitled
“schedule
of
consolidated
2
business
locations”
with
its
quarterly
sales
or
use
tax
3
return
that
shows
the
taxpayer’s
consolidated
permit
number,
4
the
permit
number
for
each
Iowa
business
location,
the
state
5
sales
tax
amount
by
business
location,
and
the
amount
of
state
6
sales
tax
due
on
goods
consumed
that
are
not
assigned
to
a
7
specific
business
location.
Consolidated
quarterly
sales
or
8
use
tax
returns
that
are
not
accompanied
by
the
schedule
of
9
consolidated
business
locations
form
are
considered
incomplete
10
and
are
subject
to
penalty
under
section
421.27
.
11
6.
If
necessary
or
advisable
in
order
to
insure
ensure
12
the
payment
of
the
tax,
the
director
may
require
returns
and
13
payment
of
the
tax
to
be
made
for
other
than
quarterly
monthly
14
periods,
the
provisions
of
this
section
or
other
provision
to
15
the
contrary
notwithstanding.
16
Sec.
14.
Section
423.31,
subsection
2,
Code
2022,
is
amended
17
by
striking
the
subsection.
18
Sec.
15.
Section
423.33,
subsection
1,
paragraph
a,
Code
19
2022,
is
amended
to
read
as
follows:
20
a.
If
a
purchaser
fails
to
pay
sales
tax
to
the
retailer
21
required
to
collect
the
tax,
then
in
addition
to
all
of
the
22
rights,
obligations,
and
remedies
provided,
a
use
tax
is
23
payable
by
the
purchaser
directly
to
the
department,
and
24
sections
423.31
,
423.32
,
423.37
,
423.38
,
423.39
,
423.40
,
25
423.41
,
and
423.42
apply
to
the
purchaser.
26
Sec.
16.
Section
423.33,
subsection
3,
Code
2022,
is
amended
27
to
read
as
follows:
28
3.
Event
sponsor’s
liability
for
sales
tax.
A
person
29
sponsoring
a
flea
market
or
a
craft,
antique,
coin,
or
stamp
30
show
or
similar
event
shall
obtain
from
every
retailer
selling
31
tangible
personal
property,
specified
digital
products,
or
32
taxable
services
at
the
event
proof
that
the
retailer
possesses
33
a
valid
sales
or
use
tax
permit
or
secure
from
the
retailer
34
a
statement,
taken
in
good
faith,
that
tangible
personal
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property,
specified
digital
products,
or
services
offered
for
1
sale
are
not
subject
to
sales
tax.
Failure
to
do
so
renders
2
a
sponsor
of
the
event
liable
for
payment
of
any
sales
tax,
3
interest,
and
penalty
due
and
owing
from
any
retailer
selling
4
property
or
services
at
the
event.
Sections
423.31
,
423.32
,
5
423.37
,
423.38
,
423.39
,
423.40
,
423.41
,
and
423.42
apply
to
the
6
sponsors.
For
purposes
of
this
subsection
,
a
“person
sponsoring
7
a
flea
market
or
a
craft,
antique,
coin,
or
stamp
show
or
similar
8
event”
does
not
include
a
marketplace
facilitator
as
defined
in
9
section
423.14A,
subsection
1,
an
organization
which
sponsors
10
an
event
determined
to
qualify
as
an
event
involving
casual
11
sales
pursuant
to
section
423.3,
subsection
39
,
or
the
state
12
fair
or
a
fair
as
defined
in
section
174.1
.
13
Sec.
17.
Section
423.34,
Code
2022,
is
amended
to
read
as
14
follows:
15
423.34
Liability
of
user.
16
Any
person
who
uses
any
tangible
personal
property,
17
specified
digital
products,
or
services
enumerated
in
section
18
423.2
upon
which
the
use
tax
has
not
been
paid,
either
to
the
19
county
treasurer
or
to
a
retailer
or
direct
to
the
department
20
as
required
by
this
subchapter
,
shall
be
liable
for
the
payment
21
of
tax,
and
shall
on
or
before
the
last
day
of
the
month
next
22
succeeding
each
quarterly
monthly
period
pay
the
use
tax
upon
23
all
tangible
personal
property,
specified
digital
products,
24
or
services
used
by
the
person
during
the
preceding
quarterly
25
monthly
period
in
the
manner
and
accompanied
by
such
returns
26
as
the
director
shall
prescribe.
All
of
the
provisions
of
27
sections
423.32
423.31
and
423.33
with
reference
to
the
returns
28
and
payments
shall
be
applicable
to
the
returns
and
payments
29
required
by
this
section
.
30
Sec.
18.
Section
423.36,
subsection
4,
paragraph
b,
Code
31
2022,
is
amended
to
read
as
follows:
32
b.
If
an
applicant
is
making
sales
outside
Iowa
for
use
in
33
this
state
or
furnishing
services
outside
Iowa,
the
product
34
or
result
of
which
will
be
used
in
this
state,
that
applicant
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shall
be
issued
one
sales
or
use
tax
permit
by
the
department
1
applicable
to
these
out-of-state
sales
or
services.
2
Sec.
19.
Section
423.36,
subsection
4,
Code
2022,
is
amended
3
by
adding
the
following
new
paragraph:
4
NEW
PARAGRAPH
.
c.
If
an
applicant
is
required
to
collect
5
sales
or
use
tax
and
is
not
included
in
the
definition
of
a
6
retailer
maintaining
a
place
of
business
in
this
state
in
7
section
423.1,
subsection
48,
paragraph
“a”
,
subparagraph
(1),
8
the
applicant
shall
be
issued
one
sales
or
use
tax
permit
by
9
the
department
regardless
of
the
number
of
locations
from
which
10
sales
are
made.
11
Sec.
20.
Section
423.36,
subsections
7
and
8,
Code
2022,
are
12
amended
to
read
as
follows:
13
7.
a.
Sellers
who
are
not
regularly
engaged
in
selling
14
at
retail
and
do
not
have
a
permanent
place
of
business,
but
15
who
are
temporarily
engaged
in
selling
from
trucks,
portable
16
roadside
stands,
concessionaires
at
state,
county,
district,
17
or
local
fairs,
carnivals,
or
the
like,
shall
report
and
remit
18
the
sales
tax
on
a
temporary
seasonal
basis,
under
rules
19
the
director
shall
provide
for
the
efficient
collection
of
20
the
sales
tax.
This
subsection
applies
to
sellers
who
are
21
temporarily
engaged
in
furnishing
services.
22
b.
Persons
engaged
in
selling
tangible
personal
property,
23
specified
digital
products,
or
furnishing
services
shall
not
24
be
required
to
obtain
or
retain
a
sales
or
use
tax
permit
for
a
25
place
of
business
at
which
taxable
sales
of
tangible
personal
26
property,
specified
digital
products,
or
taxable
performance
of
27
services
will
not
occur.
28
8.
The
provisions
of
subsection
1
,
dealing
with
the
lawful
29
right
of
a
retailer
to
transact
business,
as
applicable,
apply
30
to
persons
having
receipts
from
furnishing
services
enumerated
31
in
section
423.2
,
except
that
a
person
holding
a
permit
32
pursuant
to
subsection
1
shall
not
be
required
to
obtain
any
33
separate
sales
or
use
tax
permit
for
the
purpose
of
engaging
in
34
business
involving
the
services.
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Sec.
21.
Section
423.40,
subsections
1,
2,
3,
and
5,
Code
1
2022,
are
amended
to
read
as
follows:
2
1.
In
addition
to
the
sales
or
use
tax
or
additional
sales
3
or
use
tax,
the
taxpayer
shall
pay
a
penalty
as
provided
in
4
section
421.27
.
The
taxpayer
shall
also
pay
interest
on
the
5
sales
or
use
tax
or
additional
sales
or
use
tax
at
the
rate
6
in
effect
under
section
421.7
for
each
month
counting
each
7
fraction
of
a
month
as
an
entire
month,
computed
from
the
date
8
the
semimonthly
or
monthly
tax
deposit
form
or
return
was
9
required
to
be
filed.
The
penalty
and
interest
shall
be
paid
10
to
the
department
and
disposed
of
in
the
same
manner
as
other
11
receipts
under
this
subchapter
.
Unpaid
penalties
and
interest
12
may
be
enforced
in
the
same
manner
as
the
taxes
imposed
by
this
13
chapter
.
14
2.
a.
Any
person
who
knowingly
sells
tangible
personal
15
property,
specified
digital
products,
tickets
or
admissions
16
to
places
of
amusement
and
athletic
events,
or
gas,
water,
17
electricity,
or
communication
service
at
retail,
or
engages
in
18
the
furnishing
of
services
enumerated
in
section
423.2
,
in
this
19
state
without
procuring
a
permit
to
collect
tax,
as
provided
20
in
section
423.36
,
or
who
violates
section
423.24
and
the
21
officers
of
any
corporation
who
so
act
are
guilty
of
a
serious
22
misdemeanor.
23
b.
A
person
who
knowingly
sells
tangible
personal
property,
24
specified
digital
products,
tickets
or
admissions
to
places
of
25
amusement
and
athletic
events,
or
gas,
water,
electricity,
or
26
communication
service
at
retail,
or
engages
in
the
furnishing
27
of
services
enumerated
in
section
423.2
,
in
this
state
after
28
the
person’s
sales
or
use
tax
permit
has
been
revoked
and
29
before
it
has
been
restored
as
provided
in
section
423.36,
30
subsection
6
,
and
the
officers
of
any
corporation
who
so
act
31
are
guilty
of
an
aggravated
misdemeanor.
32
3.
A
person
who
willfully
attempts
in
any
manner
to
evade
33
any
tax
imposed
by
this
chapter
or
the
payment
of
the
tax
or
34
a
person
who
makes
or
causes
to
be
made
a
false
or
fraudulent
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semimonthly
or
monthly
tax
deposit
form
or
return
with
intent
1
to
evade
any
tax
imposed
by
subchapter
II
or
III
or
the
payment
2
of
the
tax
is
guilty
of
a
class
“D”
felony.
3
5.
A
person
required
to
pay
sales
or
use
tax,
or
to
make,
4
sign,
or
file
a
tax
deposit
form
or
return
or
supplemental
5
return,
who
willfully
makes
a
false
or
fraudulent
tax
deposit
6
form
or
return,
or
willfully
fails
to
pay
at
least
ninety
7
percent
of
the
tax
or
willfully
fails
to
make,
sign,
or
file
8
the
tax
deposit
form
or
return,
at
the
time
required
by
law,
is
9
guilty
of
a
fraudulent
practice.
10
Sec.
22.
Section
423.45,
subsection
4,
paragraph
b,
Code
11
2022,
is
amended
to
read
as
follows:
12
b.
The
sales
tax
liability
for
all
sales
of
tangible
13
personal
property
and
specified
digital
products
and
all
sales
14
of
services
is
upon
the
seller
and
the
purchaser
unless
the
15
seller
takes
from
the
purchaser
a
valid
exemption
certificate
16
stating
under
penalty
of
perjury
that
the
purchase
is
for
a
17
nontaxable
purpose
and
is
not
a
retail
sale
as
defined
in
18
section
423.1
,
or
the
seller
is
not
obligated
to
collect
tax
19
due,
or
unless
the
seller
takes
a
fuel
exemption
certificate
20
pursuant
to
subsection
5
.
If
the
tangible
personal
property,
21
specified
digital
products,
or
services
are
purchased
tax
free
22
pursuant
to
a
valid
exemption
certificate
and
the
tangible
23
personal
property,
specified
digital
products,
or
services
are
24
used
or
disposed
of
by
the
purchaser
in
a
nonexempt
manner,
the
25
purchaser
is
solely
liable
for
the
taxes
and
shall
remit
the
26
taxes
directly
to
the
department
and
sections
423.31
,
423.32
,
27
423.37
,
423.38
,
423.39
,
423.40
,
423.41
,
and
423.42
shall
apply
28
to
the
purchaser.
29
Sec.
23.
Section
423.45,
subsection
5,
paragraph
c,
Code
30
2022,
is
amended
to
read
as
follows:
31
c.
The
seller
may
accept
a
completed
fuel
exemption
32
certificate,
as
prepared
by
the
purchaser,
for
three
33
years
unless
the
purchaser
files
a
new
completed
exemption
34
certificate.
If
the
fuel
is
purchased
tax
free
pursuant
to
a
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fuel
exemption
certificate
which
is
taken
by
the
seller,
and
1
the
fuel
is
used
or
disposed
of
by
the
purchaser
in
a
nonexempt
2
manner,
the
purchaser
is
solely
liable
for
the
taxes,
and
shall
3
remit
the
taxes
directly
to
the
department
and
sections
423.31
,
4
423.32
,
423.37
,
423.38
,
423.39
,
423.40
,
423.41
,
and
423.42
5
shall
apply
to
the
purchaser.
6
Sec.
24.
Section
423.50,
subsection
1,
Code
2022,
is
amended
7
to
read
as
follows:
8
1.
Only
one
remittance
of
tax
per
return
is
required
except
9
as
provided
in
this
subsection
.
Sellers
that
collect
more
10
than
thirty
thousand
dollars
in
sales
and
use
taxes
for
this
11
state
during
the
preceding
calendar
year
shall
be
required
to
12
make
additional
remittances
as
required
under
rules
adopted
by
13
the
director.
The
filing
of
a
return
is
not
required
with
an
14
additional
remittance.
15
Sec.
25.
Section
423.57,
Code
2022,
is
amended
to
read
as
16
follows:
17
423.57
Statutes
applicable.
18
The
director
shall
administer
this
subchapter
as
it
relates
19
to
the
taxes
imposed
in
this
chapter
in
the
same
manner
and
20
subject
to
all
the
provisions
of,
and
all
of
the
powers,
21
duties,
authority,
and
restrictions
contained
in
sections
22
423.14
,
423.14A
,
423.14B
,
423.15
,
423.16
,
423.17
,
423.19
,
23
423.20
,
423.21
,
423.22
,
423.23
,
423.24
,
423.25
,
423.29
,
423.31
,
24
423.32
,
423.33
,
423.34
,
423.34A
,
423.35
,
423.37
,
423.38
,
25
423.39
,
423.40
,
423.41
,
and
423.42
,
section
423.43,
subsection
26
1
,
and
sections
423.45
,
423.46
,
and
423.47
.
27
Sec.
26.
Section
423.58,
Code
2022,
is
amended
to
read
as
28
follows:
29
423.58
Collection,
permit,
and
tax
return
exemption
for
30
certain
out-of-state
businesses.
31
Notwithstanding
sections
423.14
,
423.14A
,
423.14B
,
423.29
,
32
423.31
,
423.32
,
and
423.36
,
a
person
meeting
the
requirements
33
of
section
29C.24
is
not
required
to
obtain
a
sales
or
use
tax
34
permit,
collect
and
remit
sales
and
use
tax,
or
make
and
file
35
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applicable
sales
or
use
tax
returns,
as
provided
in
section
1
29C.24,
subsection
3
,
paragraph
“a”
,
subparagraph
(2).
2
Sec.
27.
Section
423A.6,
subsection
4,
Code
2022,
is
amended
3
to
read
as
follows:
4
4.
Section
422.25,
subsection
4
,
sections
422.30
,
422.67
,
5
and
422.68
,
section
422.69,
subsection
1
,
sections
422.70
,
6
422.71
,
422.72
,
422.74
,
and
422.75
,
section
423.14,
subsection
7
1
,
and
sections
423.23
,
423.24
,
423.25
,
423.31
,
423.33
,
8
423.35
,
423.37
through
423.42
,
and
423.47
,
consistent
with
the
9
provisions
of
this
chapter
,
apply
with
respect
to
the
taxes
10
authorized
under
this
chapter
,
in
the
same
manner
and
with
the
11
same
effect
as
if
the
state
and
local
hotel
and
motel
taxes
12
were
retail
sales
taxes
within
the
meaning
of
those
statutes.
13
Notwithstanding
this
subsection
,
the
director
shall
provide
14
for
quarterly
monthly
filing
of
returns
and
for
other
than
15
quarterly
monthly
filing
of
returns
both
as
prescribed
in
16
section
423.31
.
The
director
may
require
all
persons
who
are
17
engaged
in
the
business
of
deriving
any
sales
price
subject
18
to
tax
under
this
chapter
to
register
with
the
department.
19
All
taxes
collected
under
this
chapter
by
a
retailer,
lodging
20
provider,
lodging
facilitator,
lodging
platform,
or
any
other
21
person
are
deemed
to
be
held
in
trust
for
the
state
of
Iowa
and
22
the
local
jurisdictions
imposing
the
taxes.
23
Sec.
28.
Section
423B.5,
subsection
3,
Code
2022,
is
amended
24
to
read
as
follows:
25
3.
A
tax
permit
other
than
the
state
sales
or
use
tax
permit
26
required
under
section
423.36
shall
not
be
required
by
local
27
authorities.
28
Sec.
29.
Section
423B.6,
subsection
2,
paragraph
c,
Code
29
2022,
is
amended
to
read
as
follows:
30
c.
Frequency
of
deposits
and
quarterly
monthly
reports
of
a
31
local
sales
and
services
tax
with
the
department
of
revenue
are
32
governed
by
the
tax
provisions
in
section
423.31
.
Local
tax
33
collections
shall
not
be
included
in
computation
of
the
total
34
tax
to
determine
frequency
of
filing
under
section
423.31
.
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Sec.
30.
Section
423C.4,
Code
2022,
is
amended
to
read
as
1
follows:
2
423C.4
Administration
and
enforcement.
3
All
powers
and
requirements
of
the
director
of
revenue
4
to
administer
the
state
sales
tax
law
under
chapter
423
are
5
applicable
to
the
administration
of
the
tax
imposed
under
6
section
423C.3
,
including
but
not
limited
to
section
422.25,
7
subsection
4
,
sections
422.30
,
422.67
,
and
422.68
,
section
8
422.69,
subsection
1
,
sections
422.70
through
422.75
,
section
9
423.14,
subsection
1
,
and
sections
423.15
,
423.23
,
423.24
,
10
423.25
,
423.31
,
423.33
,
423.35
and
423.37
through
423.42
,
11
423.45
,
423.46
,
and
423.47
.
However,
as
an
exception
to
the
12
powers
specified
in
section
423.31
,
the
director
shall
only
13
require
the
filing
of
quarterly
monthly
reports.
14
Sec.
31.
Section
423D.4,
subsection
3,
Code
2022,
is
amended
15
to
read
as
follows:
16
3.
Section
422.25,
subsection
4
,
sections
422.30
,
422.67
,
17
and
422.68
,
section
422.69,
subsection
1
,
sections
422.70
,
18
422.71
,
422.72
,
422.74
,
and
422.75
,
section
423.14,
subsection
19
1
,
and
sections
423.23
,
423.24
,
423.25
,
423.31
through
20
423.35
,
423.37
through
423.42
,
and
423.47
,
consistent
with
21
the
provisions
of
this
chapter
,
apply
with
respect
to
the
tax
22
authorized
under
this
chapter
,
in
the
same
manner
and
with
the
23
same
effect
as
if
the
excise
taxes
on
equipment
sales
or
use
24
were
retail
sales
taxes
within
the
meaning
of
those
statutes.
25
Notwithstanding
this
subsection
,
the
director
shall
provide
26
for
quarterly
monthly
filing
of
returns
and
for
other
than
27
quarterly
monthly
filing
of
returns
both
as
prescribed
in
28
section
423.31
.
All
taxes
collected
under
this
chapter
by
a
29
retailer
or
any
user
are
deemed
to
be
held
in
trust
for
the
30
state
of
Iowa.
31
Sec.
32.
Section
423G.5,
subsection
3,
Code
2022,
is
amended
32
to
read
as
follows:
33
3.
Section
422.25,
subsection
4
,
sections
422.30
,
422.67
,
34
and
422.68
,
section
422.69,
subsection
1
,
sections
422.70
,
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422.71
,
422.72
,
422.74
,
and
422.75
,
section
423.14,
subsection
1
1
,
and
sections
423.23
,
423.24
,
423.25
,
423.31
through
2
423.35
,
423.37
through
423.42
,
and
423.47
,
consistent
with
the
3
provisions
of
this
chapter
,
shall
apply
with
respect
to
the
tax
4
authorized
under
this
chapter
,
in
the
same
manner
and
with
the
5
same
effect
as
if
the
excise
taxes
on
the
sale
or
furnishing
of
6
a
water
service
were
retail
sales
taxes
within
the
meaning
of
7
those
statutes.
Notwithstanding
this
subsection
,
the
director
8
shall
provide
for
quarterly
monthly
filing
of
returns
and
9
for
other
than
quarterly
monthly
filing
of
returns
both
as
10
prescribed
in
section
423.31
.
All
taxes
collected
under
this
11
chapter
by
a
retailer
or
any
user
are
deemed
to
be
held
in
trust
12
for
the
state
of
Iowa.
13
Sec.
33.
Section
728.1,
subsection
6,
Code
2022,
is
amended
14
to
read
as
follows:
15
6.
“Place
of
business”
means
the
premises
of
a
business
16
required
to
obtain
a
sales
or
use
tax
permit
pursuant
to
17
chapter
423
,
the
premises
of
a
nonprofit
or
not-for-profit
18
organization,
and
the
premises
of
an
establishment
which
is
19
open
to
the
public
at
large
or
where
entrance
is
limited
by
a
20
cover
charge
or
membership
requirement.
21
Sec.
34.
Section
728.5,
subsection
1,
unnumbered
paragraph
22
1,
Code
2022,
is
amended
to
read
as
follows:
23
An
owner,
manager,
or
person
who
exercises
direct
control
24
over
a
place
of
business
required
to
obtain
a
sales
or
use
tax
25
permit
shall
be
guilty
of
a
serious
misdemeanor
under
any
of
26
the
following
circumstances:
27
Sec.
35.
REPEAL.
Section
423.32,
Code
2022,
is
repealed.
28
Sec.
36.
IMPLEMENTATION
——
EMERGENCY
RULES.
The
department
29
of
revenue
may
adopt
emergency
rules
under
section
17A.4,
30
subsection
3,
and
section
17A.5,
subsection
2,
paragraph
“b”,
31
to
implement
the
provisions
of
this
division
of
this
Act
and
32
the
rules
shall
be
effective
immediately
upon
filing
unless
33
a
later
date
is
specified
in
the
rules.
Any
rules
adopted
34
in
accordance
with
this
section
shall
also
be
published
as
a
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notice
of
intended
action
as
provided
in
section
17A.4.
1
Sec.
37.
EFFECTIVE
DATE.
The
following,
being
deemed
of
2
immediate
importance,
takes
effect
upon
enactment:
3
The
section
of
this
division
of
this
Act
enacting
emergency
4
rules
relating
to
the
implementation
of
this
division
of
this
5
Act.
6
DIVISION
II
7
DISTRIBUTIONS
OF
REVENUE
TO
LOCAL
GOVERNMENTS
AND
SCHOOL
8
DISTRICTS
9
Sec.
38.
Section
423B.7,
subsection
2,
paragraph
a,
Code
10
2022,
is
amended
to
read
as
follows:
11
a.
The
director
of
revenue
by
August
15
of
each
fiscal
12
year
the
last
day
of
each
month
shall
send
transfer
to
each
13
city
or
county
where
the
local
option
tax
is
imposed
,
an
14
estimate
of
the
amount
of
tax
moneys
remitted
to
the
department
15
attributable
to
each
city
or
county
will
receive
for
the
year
16
and
for
each
month
of
the
year
from
the
preceding
month
.
At
the
17
end
of
each
month,
the
director
may
revise
the
estimates
for
18
the
year
and
remaining
months.
19
Sec.
39.
Section
423B.7,
subsection
2,
paragraphs
b
and
c,
20
Code
2022,
are
amended
by
striking
the
paragraphs.
21
Sec.
40.
Section
423F.2,
subsection
4,
paragraph
a,
Code
22
2022,
is
amended
to
read
as
follows:
23
a.
The
director
of
revenue
by
August
15
of
each
fiscal
year
24
the
last
day
of
each
month
shall
send
transfer
to
each
school
25
district
an
estimate
of
the
amount
of
tax
moneys
remitted
26
to
the
department
attributable
to
each
school
district
will
27
receive
for
the
year
and
for
each
month
of
the
year
from
the
28
preceding
month
.
At
the
end
of
each
month,
the
director
may
29
revise
the
estimates
for
the
year
and
remaining
months.
30
Sec.
41.
Section
423F.2,
subsection
4,
paragraph
b,
Code
31
2022,
is
amended
by
striking
the
paragraph
and
inserting
in
32
lieu
thereof
the
following:
33
b.
On
or
before
August
15
of
each
fiscal
year
the
director
34
of
revenue
shall
provide
to
each
school
district
an
estimate
35
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of
the
amount
of
tax
moneys
to
be
distributed
to
each
school
1
district
for
the
current
fiscal
year.
2
Sec.
42.
Section
423F.2,
subsection
4,
paragraph
c,
Code
3
2022,
is
amended
by
striking
the
paragraph.
4
Sec.
43.
TRANSITION
PROVISION
FOR
LOCAL
OPTION
SALES
TAX
5
AND
SECURING
AN
ADVANCED
VISION
FOR
EDUCATION
——
TRANSFER
6
AMOUNTS.
Notwithstanding
any
other
provision
of
law
to
the
7
contrary,
the
department
of
revenue
shall
estimate
monthly
8
local
option
sales
tax
and
securing
an
advanced
vision
for
9
education
transfer
amounts
through
the
end
of
the
2022
calendar
10
year.
The
department
of
revenue
shall
transfer
estimated
11
amounts
to
each
local
government
or
school
district
for
the
12
months
of
July,
August,
and
September
2022.
Beginning
with
the
13
October
2022
transfer,
the
department
shall
not
use
estimated
14
amounts
and
shall
transfer
the
amount
of
tax
attributable
to
15
each
local
government
or
school
district
for
the
tax
remitted
16
in
September
2022.
Any
adjustment
amount
that
is
necessary
to
17
the
July,
August,
or
September
2022
estimated
transfer
amount
18
to
reflect
the
accurate
attributable
amount
shall
be
made
by
19
the
department
of
revenue
or
the
local
government
or
school
20
district
by
the
close
of
business
on
December
30,
2022.
21
DIVISION
III
22
LIABILITY
OF
SELLERS
USING
CERTIFIED
SERVICE
PROVIDER
23
Sec.
44.
Section
423.48,
subsection
3,
paragraph
a,
Code
24
2022,
is
amended
to
read
as
follows:
25
a.
A
model
1
seller’s
obligation
to
calculate,
collect,
and
26
remit
sales
and
use
taxes
shall
be
performed
by
its
certified
27
service
provider,
except
for
the
seller’s
obligation
to
remit
28
tax
on
its
own
purchases.
As
the
seller’s
agent,
the
certified
29
service
provider
is
liable
for
its
model
1
seller’s
sales
30
and
use
tax
due
Iowa
on
all
sales
transactions
it
processes
31
for
the
seller
except
as
set
out
in
this
section
.
A
seller
32
that
contracts
with
a
certified
service
provider
is
not
33
liable
to
the
state
for
sales
or
use
tax
due
on
transactions
34
processed
by
the
certified
service
provider
unless
the
seller
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misrepresents
the
types
of
items
or
services
it
sells
or
1
commits
fraud
certified
service
provider
establishes
that
2
the
certified
service
provider
is
not
liable
in
accordance
3
with
the
agreement
.
In
the
absence
of
probable
cause
to
4
believe
that
the
seller
has
committed
fraud
or
made
a
material
5
misrepresentation
liability
relief
established
by
the
certified
6
service
provider
,
the
seller
is
not
subject
to
audit
on
the
7
transactions
processed
by
the
certified
service
provider.
8
A
model
1
seller
is
subject
to
audit
for
transactions
not
9
processed
by
the
certified
service
provider.
The
director
is
10
authorized
to
perform
a
system
check
of
the
model
1
seller
and
11
review
the
seller’s
procedures
to
determine
if
the
certified
12
service
provider’s
system
is
functioning
properly
and
the
13
extent
to
which
the
seller’s
transactions
are
being
processed
14
by
the
certified
service
provider.
15
DIVISION
IV
16
AUTHORITY
TO
CANCEL
VARIOUS
PERMITS
ISSUED
BY
THE
DEPARTMENT
17
Sec.
45.
Section
421.17,
Code
2022,
is
amended
by
adding
the
18
following
new
subsection:
19
NEW
SUBSECTION
.
37.
Notwithstanding
any
other
provision
20
of
law
to
the
contrary,
to
cancel
the
following
permits
upon
21
verification
by
the
department
of
revenue
the
permits
are
no
22
longer
in
use:
income
tax
withholding,
sales
or
use
tax,
or
23
motor
fuel
tax.
24
DIVISION
V
25
ECONOMIC
DEVELOPMENT
AUTHORITY
SALES
AND
USE
TAX
REFUND
26
INCENTIVES
27
Sec.
46.
Section
15.331A,
subsection
2,
Code
2022,
is
28
amended
to
read
as
follows:
29
2.
To
receive
the
refund,
a
claim
shall
be
filed
by
the
30
eligible
business
with
the
department
of
revenue
as
follows:
31
a.
The
contractor
or
subcontractor
shall
state
under
oath,
32
on
forms
provided
by
the
department
of
revenue,
the
amount
of
33
the
sales
of
tangible
personal
property
or
services
rendered,
34
furnished,
or
performed
including
water,
sewer,
gas,
and
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electric
utility
services
upon
which
sales
or
use
tax
has
been
1
paid
prior
to
the
project
contract
completion,
and
shall
file
2
the
forms
with
the
eligible
business
before
final
settlement
3
is
made.
4
b.
The
eligible
business
shall,
not
more
than
one
year
after
5
project
contract
completion,
make
application
to
the
department
6
of
revenue
for
any
refund
of
the
amount
of
the
sales
and
use
7
taxes
paid
pursuant
to
chapter
423
upon
any
tangible
personal
8
property,
or
services
rendered,
furnished,
or
performed,
9
including
water,
sewer,
gas,
and
electric
utility
services.
10
The
application
shall
be
made
in
the
manner
and
upon
forms
to
11
be
provided
by
the
department
of
revenue,
and
the
department
of
12
revenue
shall
audit
the
claim
and,
if
approved,
issue
a
warrant
13
to
the
eligible
business
in
the
amount
of
the
sales
or
use
tax
14
which
has
been
paid
to
the
state
of
Iowa
under
a
contract.
The
15
application
must
be
made
within
one
year
after
the
project
16
completion
date.
A
claim
filed
by
the
eligible
business
in
17
accordance
with
this
section
shall
not
be
denied
by
reason
of
a
18
limitation
provision
set
forth
in
chapter
421
or
423
.
19
c.
The
eligible
business
shall
inform
the
department
of
20
revenue
in
writing
after
project
contract
completion.
For
21
purposes
of
this
section
,
“project
completion”
means
the
22
first
date
upon
which
the
average
annualized
production
of
23
finished
product
for
the
preceding
ninety-day
period
at
the
24
manufacturing
facility
operated
by
the
eligible
business
is
25
at
least
fifty
percent
of
the
initial
design
capacity
of
the
26
facility.
27
Sec.
47.
Section
15.331A,
Code
2022,
is
amended
by
adding
28
the
following
new
subsection:
29
NEW
SUBSECTION
.
4.
For
purposes
of
this
section,
“contract
30
completion”
means
the
date
of
completion
of
a
written
contract
31
relating
to
the
construction
or
equipping
of
the
facility
that
32
is
part
of
the
project
of
the
eligible
business.
33
Sec.
48.
Section
15.331C,
subsections
1
and
2,
Code
2022,
34
are
amended
to
read
as
follows:
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1.
An
In
lieu
of
the
sales
and
use
tax
refund
provided
1
in
section
15.331A,
an
eligible
business
may
claim
a
tax
2
credit
in
an
amount
equal
to
the
sales
and
use
taxes
paid
by
a
3
third-party
developer
under
chapter
423
for
gas,
electricity,
4
water,
or
sewer
utility
services,
goods,
wares,
or
merchandise,
5
or
on
services
rendered,
furnished,
or
performed
to
or
for
a
6
contractor
or
subcontractor
and
used
in
the
fulfillment
of
a
7
written
contract
relating
to
the
construction
or
equipping
of
8
a
facility
of
the
eligible
business.
Taxes
attributable
to
9
intangible
property
and
furniture
and
furnishings
shall
not
10
be
included,
but
taxes
attributable
to
racks,
shelving,
and
11
conveyor
equipment
to
be
used
in
a
warehouse
or
distribution
12
center
shall
be
included.
Any
credit
in
excess
of
the
tax
13
liability
for
the
tax
year
may
be
credited
to
the
tax
liability
14
for
the
following
seven
years
or
until
depleted,
whichever
15
occurs
earlier.
An
eligible
business
may
elect
to
receive
a
16
refund
of
all
or
a
portion
of
an
unused
tax
credit.
17
2.
A
third-party
developer
shall
state
under
oath,
on
18
forms
provided
by
the
department
of
revenue,
the
amount
of
19
taxes
paid
as
described
in
subsection
1
and
shall
submit
such
20
forms
to
the
department
of
revenue.
The
taxes
paid
shall
be
21
itemized
to
allow
identification
of
the
taxes
attributable
22
to
racks,
shelving,
and
conveyor
equipment
to
be
used
in
a
23
warehouse
or
distribution
center.
The
eligible
business
24
shall
make
application
to
the
department
of
revenue
in
the
25
manner
and
form
prescribed
by
the
department
of
revenue,
and
26
within
the
time
for
applying
for
a
sales
and
use
tax
refund
27
under
section
15.331A.
After
timely
receiving
the
form
from
28
the
third-party
developer
and
application
from
the
eligible
29
business
,
the
department
of
revenue
shall
audit
the
claim
30
and,
if
approved,
shall
issue
a
tax
credit
certificate
to
the
31
eligible
business
equal
to
the
sales
and
use
taxes
paid
by
a
32
third-party
developer
under
chapter
423
for
gas,
electricity,
33
water,
or
sewer
utility
services,
goods,
wares,
or
merchandise,
34
or
on
services
rendered,
furnished,
or
performed
to
or
for
a
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contractor
or
subcontractor
and
used
in
the
fulfillment
of
a
1
written
contract
relating
to
the
construction
or
equipping
2
of
a
facility.
The
department
of
revenue
shall
also
issue
a
3
tax
credit
certificate
to
the
eligible
business
equal
to
the
4
taxes
paid
and
attributable
to
racks,
shelving,
and
conveyor
5
equipment
to
be
used
in
a
warehouse
or
distribution
center.
6
The
aggregate
combined
total
amount
of
tax
refunds
under
7
section
15.331A
for
taxes
paid
and
attributable
to
racks,
8
shelving,
and
conveyor
equipment
to
be
used
in
a
warehouse
or
9
distribution
center
and
of
tax
credit
certificates
issued
by
10
the
department
of
revenue
under
this
section
for
the
taxes
paid
11
and
attributable
to
racks,
shelving,
and
conveyor
equipment
12
to
be
used
in
a
warehouse
or
distribution
center
shall
not
13
exceed
five
hundred
thousand
dollars
in
a
fiscal
year.
If
14
an
applicant
for
a
tax
credit
certificate
does
not
receive
15
a
refund
or
certificate
for
the
taxes
paid
and
attributable
16
to
racks,
shelving,
and
conveyor
equipment
to
be
used
in
a
17
warehouse
or
distribution
center,
the
application
shall
be
18
considered
in
succeeding
fiscal
years.
The
eligible
business
19
shall
not
claim
a
tax
credit
under
this
section
unless
a
tax
20
credit
certificate
issued
by
the
department
of
revenue
is
21
included
with
the
taxpayer’s
tax
return
for
the
tax
year
for
22
which
the
tax
credit
is
claimed.
A
tax
credit
certificate
23
shall
contain
the
eligible
business’s
name,
address,
tax
24
identification
number,
the
amount
of
the
tax
credit,
and
other
25
information
deemed
necessary
by
the
department
of
revenue.
26
Sec.
49.
Section
15.355,
subsection
2,
Code
2022,
is
amended
27
by
striking
the
subsection
and
inserting
in
lieu
thereof
the
28
following:
29
2.
a.
A
housing
business
may
claim
a
refund
of
the
sales
30
and
use
taxes
paid
under
chapter
423
prior
to
the
completion
31
of
the
housing
project
that
are
directly
related
to
a
housing
32
project
and
specified
in
the
agreement.
33
b.
To
receive
a
refund,
a
claim
shall
be
filed
by
the
34
housing
business
with
the
department
of
revenue
as
follows:
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(1)
The
contractor
or
subcontractor
shall
state
under
oath,
1
on
forms
provided
by
the
department
of
revenue,
the
amount
2
of
sales
and
use
taxes
paid
under
chapter
423
prior
to
the
3
completion
of
the
housing
project
that
are
directly
related
to
4
a
housing
project
and
specified
in
the
agreement.
5
(2)
The
contractor
or
subcontractor
shall
file
the
forms
6
with
the
housing
business
before
final
settlement
is
made.
7
(3)
(a)
The
housing
business
shall,
after
the
agreement
8
completion
date,
make
application
to
the
department
of
revenue
9
for
any
refund
of
the
amount
of
sales
and
use
taxes
paid
under
10
chapter
423
prior
to
the
completion
of
the
housing
project
that
11
were
directly
related
to
a
housing
project
and
specified
in
the
12
agreement.
The
application
shall
be
made
in
the
manner
and
13
upon
forms
to
be
provided
by
the
department
of
revenue.
The
14
department
of
revenue
shall
audit
the
claim
and,
if
approved,
15
issue
a
warrant
to
the
housing
business.
The
application
16
must
be
made
within
one
year
after
the
agreement
completion
17
date.
A
claim
filed
by
the
housing
business
in
accordance
with
18
this
subsection
shall
not
be
denied
by
reason
of
a
limitation
19
provision
set
forth
in
chapter
421
or
423.
20
(b)
For
purposes
of
this
subparagraph,
“agreement
completion
21
date”
means
the
date
on
which
the
authority
notifies
the
22
department
of
revenue
that
all
applicable
requirements
of
the
23
agreement
entered
into
pursuant
to
section
15.354,
subsection
24
3,
paragraph
“a”
,
and
all
applicable
requirements
of
this
part,
25
including
the
rules
the
authority
and
the
department
of
revenue
26
adopt
pursuant
to
section
15.356,
are
satisfied.
27
c.
A
contractor
or
subcontractor
who
willfully
makes
a
28
false
claim
under
oath
in
violation
of
the
provisions
of
this
29
subsection
shall
be
guilty
of
a
simple
misdemeanor
and
in
30
addition
to
any
other
penalty,
the
contractor
or
subcontractor
31
shall
be
liable
for
the
payment
of
the
tax
and
any
applicable
32
penalty
and
interest.
33
Sec.
50.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
34
deemed
of
immediate
importance,
takes
effect
upon
enactment.
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Sec.
51.
APPLICABILITY.
This
division
of
this
Act
applies
1
to
claims
for
refunds
filed
on
or
after
the
effective
date
of
2
this
division
of
this
Act.
3
DIVISION
VI
4
FRANCHISE
TAX
5
Sec.
52.
Section
422.63,
Code
2022,
is
amended
to
read
as
6
follows:
7
422.63
Amount
of
tax.
8
1.
The
franchise
tax
is
imposed
annually
in
an
amount
equal
9
to
five
the
percent
specified
in
subsection
2
of
the
net
income
10
received
or
accrued
during
the
taxable
year.
If
the
net
income
11
of
the
financial
institution
is
derived
from
its
business
12
carried
on
entirely
within
the
state,
the
tax
shall
be
imposed
13
on
the
entire
net
income,
but
if
the
business
is
carried
on
14
partly
within
and
partly
without
the
state,
the
portion
of
net
15
income
reasonably
attributable
to
the
business
within
the
state
16
shall
be
specifically
allocated
or
equitably
apportioned
within
17
and
without
the
state
under
rules
of
the
director.
18
2.
a.
For
tax
years
beginning
prior
to
January
1,
2023,
19
five
percent.
20
b.
For
tax
years
beginning
on
or
after
January
1,
2023,
but
21
before
January
1,
2024,
four
and
seven-tenths
percent.
22
c.
For
tax
years
beginning
on
or
after
January
1,
2024,
but
23
before
January
1,
2025,
four
and
four-tenths
percent.
24
d.
For
tax
years
beginning
on
or
after
January
1,
2025,
but
25
before
January
1,
2026,
four
and
one-tenth
percent.
26
e.
For
tax
years
beginning
on
or
after
January
1,
2026,
but
27
before
January
1,
2027,
three
and
eight-tenths
percent.
28
f.
For
tax
years
beginning
on
or
after
January
1,
2027,
29
three
and
one-half
percent.
30
DIVISION
VII
31
MANUFACTURED
FOOD
——
SALES
TAX
EXEMPTION
32
Sec.
53.
Section
423.3,
subsection
49,
Code
2022,
is
amended
33
to
read
as
follows:
34
49.
a.
The
sales
price
from
the
sale
of
carbon
dioxide
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in
a
liquid,
solid,
or
gaseous
form,
electricity,
steam,
and
1
other
taxable
services
and
the
lease
or
rental
of
tangible
2
personal
property
when
used
by
a
manufacturer
of
food
products
3
to
primarily
produce
marketable
food
products
for
human
4
consumption
food
or
food
ingredients
,
including
but
not
5
limited
to
treatment
of
material
to
change
its
form,
context,
6
or
condition,
in
order
to
produce
the
food
product
or
food
7
ingredients
,
maintenance
of
quality
or
integrity
of
the
8
food
product
or
food
ingredients
,
changing
or
maintenance
of
9
temperature
levels
necessary
to
avoid
spoilage
or
to
hold
the
10
food
product
or
food
ingredients
in
marketable
condition,
11
maintenance
of
environmental
conditions
necessary
for
the
safe
12
or
efficient
use
of
machinery
and
material
used
to
produce
13
the
food
product
or
food
ingredients
,
sanitation
and
quality
14
control
activities,
formation
of
packaging,
placement
into
15
shipping
containers,
and
movement
of
the
material
or
food
16
product
or
food
ingredients
until
shipment
from
the
building
17
of
manufacture.
18
b.
For
purposes
of
this
subsection,
“food
or
food
19
ingredients”
means
the
same
as
“food
and
food
ingredients”
as
20
defined
in
subsection
57,
paragraph
“d”
,
and
includes
tangible
21
personal
property
that
could
be
sold
for
ingestion
or
chewing
22
by
humans
but
is
sold
for
another
use.
23
Sec.
54.
REFUNDS.
Refunds
of
taxes,
interest,
or
penalties
24
which
arise
from
the
enactment
of
this
division
of
this
Act,
25
for
sales
or
services
occurring
between
January
1,
2019,
and
26
the
effective
date
of
this
division
of
this
Act,
shall
be
27
limited
to
one
hundred
thousand
dollars
in
the
aggregate
for
28
any
calendar
year
in
which
claims
are
eligible
for
a
refund
and
29
shall
not
be
allowed
unless
refund
claims
are
filed
by
October
30
1,
2022,
notwithstanding
any
other
law
to
the
contrary.
If
the
31
amount
of
claims
totals
more
than
one
hundred
thousand
dollars
32
in
the
aggregate
for
any
calendar
year
in
which
claims
are
33
eligible
for
a
refund,
the
department
of
revenue
shall
prorate
34
the
one
hundred
thousand
dollars
in
the
aggregate
among
all
the
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claimants
for
that
particular
calendar
year
in
relation
to
the
1
amounts
of
the
claimants’
valid
claims.
2
Sec.
55.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
3
deemed
of
immediate
importance,
takes
effect
upon
enactment.
4
Sec.
56.
RETROACTIVE
APPLICABILITY.
This
division
of
this
5
Act
applies
retroactively
to
January
1,
2019.
6
DIVISION
VIII
7
MOTOR
FUEL
REPORTING
REQUIREMENT
——
PENALTY
8
Sec.
57.
Section
452A.33,
subsection
1,
paragraph
c,
Code
9
2022,
is
amended
to
read
as
follows:
10
c.
(1)
The
retail
dealer
shall
prepare
and
submit
file
11
the
report
with
the
department
in
a
manner
and
according
to
12
procedures
required
by
the
department
in
compliance
with
13
section
452A.61
.
However,
the
department
may
require
that
the
14
retail
dealer
file
the
report
with
the
department
by
electronic
15
transmission.
The
department
may
require
that
retail
dealers
16
report
to
the
department
on
an
annual,
quarterly,
or
monthly
17
basis.
The
department,
upon
application
by
a
retail
dealer,
18
may
grant
a
reasonable
extension
of
time
to
file
the
report.
19
(2)
If
a
retail
dealer
fails
to
file
the
report
as
required
20
by
this
section
or
fails
to
maintain
records
required
to
file
21
the
report
the
department
may
impose
a
civil
penalty
of
not
22
more
than
one
hundred
dollars
per
occurrence
in
addition
to
any
23
other
penalty
provided
by
law.
The
penalty
amount
shall
be
24
deposited
into
the
general
fund
of
the
state.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
This
bill
relates
to
sales,
use,
franchise,
and
motor
29
vehicle
fuel
taxes
administered
by
the
department
of
revenue
30
including
distributions
to
local
governments
and
school
31
districts,
sales
tax
on
food
ingredients,
the
liability
of
32
sellers,
tax
refund
and
tax
credit
incentives,
and
motor
fuel
33
tax
reporting
modifications.
34
DIVISION
I
——
SALES,
USE,
AND
EXCISE
TAX
——
RETURNS
DUE.
The
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bill
allows
a
taxpayer
to
have
a
combined
sales
and
use
tax
1
permit
and
to
file
a
combined
return
for
sales
and
use
taxes.
2
Currently,
a
taxpayer
must
possess
a
separate
sales
and
use
tax
3
permit
and
file
separate
sales
and
use
tax
returns.
4
The
bill
changes
numerous
references
to
the
phrase
“sales
5
tax
permit”
in
the
Code
to
the
phrase
“sales
or
use
tax
6
permit”.
7
Currently,
a
person
is
required
to
file
a
sales
or
use
tax
8
return
on
a
quarterly
basis.
The
bill
changes
this
filing
9
requirement
from
a
quarterly
basis
to
a
monthly
basis.
The
10
bill
does
allow
a
person
required
to
file
a
sales
or
use
tax
11
return
and
who
collects
less
than
$1,200
in
sales
or
use
tax
in
12
a
calendar
year,
to
file
a
return
once
a
year
on
or
before
the
13
last
day
of
the
month
following
the
close
of
the
calendar
year.
14
The
bill
allows
certain
persons
required
to
collect
sales
15
or
use
tax
who
do
not
meet
the
definition
of
a
“retailer
16
maintaining
a
business
in
this
state”
in
Code
section
17
423.1(48)(a)(1),
to
be
issued
only
one
sales
or
use
tax
permit.
18
The
bill
allows
the
director
of
revenue,
if
necessary,
to
19
ensure
the
payment
of
sales
or
use
tax,
to
require
a
sales
or
20
use
tax
return
be
filed
on
a
different
basis
other
than
on
a
21
monthly
basis.
22
The
bill
strikes
“professions
and
occupations”
from
23
the
definition
of
“commercial
enterprise”
in
Code
section
24
423.3(104)
thus
making
sales
to
professions
and
occupations
25
related
to
prewritten
software,
specified
digital
services,
26
and
other
services
subject
to
the
sales
tax.
The
bill
expands
27
the
definition
of
“commercial
enterprise”
to
include
a
“public
28
utility”
as
defined
in
Code
section
476.1(3).
As
a
result,
the
29
sales
price
of
specified
digital
products,
prewritten
computer
30
software,
and
other
enumerated
digital
and
computer
services
31
furnished
to
a
public
utility
are
exempt
from
the
sales
tax,
if
32
exclusively
used
by
the
public
utility.
33
The
bill
strikes
a
provision
allowing
a
person
required
to
34
file
a
sales
or
use
tax
return
to
take
a
credit
against
the
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total
quarterly
amount
of
tax
due,
upon
a
proper
showing
of
1
necessity,
allowing
for
the
balance
of
tax
due
to
be
paid
up
to
2
30
days
after
the
return
was
due.
3
The
bill
strikes
a
provision
requiring
a
seller,
who
4
collects
more
than
$30,000
of
sales
or
use
tax
in
the
preceding
5
calendar
year,
to
make
additional
remittances
to
the
state
6
under
the
rules
adopted
by
the
director
of
revenue.
7
The
bill
allows
the
department
of
revenue
to
adopt
emergency
8
rules
to
implement
the
division.
The
emergency
rules
provision
9
takes
effect
upon
enactment.
10
DIVISION
II
——
DISTRIBUTIONS
OF
REVENUE
TO
LOCAL
GOVERNMENTS
11
AND
SCHOOL
DISTRICTS.
Currently,
by
August
15,
the
department
12
of
revenue
estimates
the
local
option
sale
tax
(LOST)
and
13
securing
an
advanced
vision
for
education
(SAVE)
tax
amounts
14
that
will
be
transferred
to
each
local
government
or
school
15
district
on
a
fiscal
year
and
monthly
basis.
The
transfer
16
estimates
may
be
revised
for
the
year
and
remaining
months
by
17
the
director
of
revenue
if
the
estimates
are
incorrect.
18
Commencing
with
the
fiscal
year
beginning
July
1,
2022,
the
19
bill
changes
the
LOST
and
SAVE
transfer
amount
procedures,
by
20
requiring
the
department
of
revenue
to
transfer
the
actual
21
LOST
and
SAVE
taxes
collected
that
are
attributable
to
each
22
local
government
or
school
district
to
that
local
government
23
or
school
district.
24
The
bill
also
creates
a
transition
procedure
for
the
LOST
25
and
SAVE
tax
amounts
transferred
during
July
and
August
2022.
26
Under
the
transition
procedure,
the
department
of
revenue
shall
27
transfer
estimated
amounts
of
LOST
and
SAVE
to
each
local
28
government
or
school
district
for
the
months
of
July,
August,
29
and
September
2022.
However,
beginning
with
the
October
2022
30
transfer,
the
department
of
revenue
shall
transfer
the
actual
31
amount
of
tax
attributable
to
each
local
government
or
school
32
district
for
the
LOST
and
SAVE
tax
remitted
in
September
2022.
33
The
bill
requires
any
adjustment
amount
that
is
necessary
to
34
the
July,
August,
or
September
2022
estimated
transfer
amounts
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be
made
by
the
close
of
business
on
December
30,
2022.
1
DIVISION
III
——
LIABILITY
OF
SELLERS
USING
CERTIFIED
2
SERVICE
PROVIDER.
The
bill
specifies
that
a
seller
of
personal
3
property
or
services
who
contracts
with
a
certified
service
4
provider
is
not
liable
to
the
state
for
sales
or
use
tax
due
on
5
transactions
processed
by
the
certified
service
provider
unless
6
the
certified
service
provider
establishes
it
is
not
liable
7
in
accordance
with
the
agreement
with
the
seller.
The
bill
8
specifies
that
if
the
certified
service
provider
is
liable
for
9
the
sales
or
use
tax
due,
the
seller
is
not
subject
to
audit
10
on
transactions
processed
by
the
certified
service
provider.
11
“Certified
service
provider”
is
defined
in
Code
section
423.1
12
to
mean
an
agent
certified
under
the
agreement
to
perform
13
all
of
a
seller’s
sales
or
use
tax
functions,
other
than
the
14
seller’s
obligation
to
remit
tax
on
its
own
purchases.
15
DIVISION
IV
——
AUTHORITY
TO
CANCEL
VARIOUS
PERMITS
ISSUED
16
BY
THE
DEPARTMENT.
The
bill
allows
the
director
of
the
17
department
of
revenue
to
cancel
the
following
tax
permits
if
18
the
department
determines
the
permits
are
no
longer
in
use:
19
income
tax
withholding,
sales
or
use
tax,
or
motor
fuel
tax.
20
DIVISION
V
——
ECONOMIC
DEVELOPMENT
AUTHORITY
SALES
AND
USE
21
TAX
REFUND
INCENTIVES.
Currently,
for
certain
sales
or
use
22
tax
refund
incentives
in
Code
section
15.331A
administered
23
by
the
department
of
economic
development
authority,
an
24
eligible
business
must
apply
for
a
sales
or
use
tax
refund
for
25
items
purchased
prior
to
the
“project”
completion
date.
The
26
bill
changes
the
refund
procedures
by
requiring
an
eligible
27
business
to
apply
for
such
sales
or
use
tax
refunds
for
items
28
purchased
prior
to
the
completion
of
the
“contract”
rather
than
29
completion
of
the
“project”.
The
bill
also
requires
such
an
30
application
be
made
within
one
year
of
the
project
completion
31
date,
and
that
the
department
of
revenue
be
informed
in
writing
32
after
the
contract
completion.
The
bill
defines
“contract
33
completion”
as
the
date
of
completion
of
a
written
contract
34
relating
to
the
construction
or
equipping
of
the
facility
that
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is
part
of
the
project
of
the
eligible
business.
1
For
the
third-party
developer
tax
credit
in
Code
section
2
15.331C
relating
to
a
tax
credit
for
sales
and
use
taxes
paid
3
by
a
third-party
developer,
the
bill
specifies
that
this
credit
4
is
in
lieu
of
the
sales
and
use
tax
refund
tax
incentive
5
provided
in
Code
section
15.331A.
The
bill
also
provides
6
that
the
eligible
business
shall
make
an
application
to
the
7
department
of
revenue
within
one
year
of
the
project
completion
8
date,
and
that
the
department
be
informed
in
writing
after
9
the
contract
completion.
The
bill
requires
the
department
10
of
revenue
to
audit
any
third-party
developer
tax
credit
11
claim,
prior
to
issuing
a
third-party
developer
tax
credit
12
certificate.
13
The
bill
makes
changes
to
the
procedures
for
workforce
14
housing
tax
incentives
in
Code
section
15.355.
The
bill
15
permits
a
housing
business
to
claim
a
refund
of
the
sales
16
and
use
taxes
paid
prior
to
the
completion
of
the
housing
17
project
that
are
directly
related
to
the
housing
project
and
18
specified
in
an
agreement.
In
order
to
receive
the
sales
and
19
use
tax
refund,
the
bill
requires
a
contractor
or
subcontractor
20
working
on
the
housing
project
to
submit
a
form
under
oath
21
stating
the
amount
of
sales
and
use
taxes
paid
prior
to
the
22
housing
project.
The
bill
makes
it
a
simple
misdemeanor
if
a
23
contractor
or
subcontractor
willfully
makes
a
false
claim
under
24
oath
in
relating
to
the
workforce
sales
and
use
tax
refund.
25
The
bill
then
requires,
after
the
agreement
completion
date,
26
the
housing
business
to
make
an
application
to
the
department
27
of
revenue
for
any
sales
and
use
tax
refund.
The
bill
defines
28
“agreement
completion
date”
to
mean
the
date
the
economic
29
development
authority
notifies
the
department
of
revenue
that
30
all
applicable
requirements
of
the
agreement
have
been
met.
31
The
bill
also
requires
the
department
of
revenue
to
audit
the
32
claim
prior
to
issuing
the
sales
and
use
tax
refund.
33
This
division
takes
effect
upon
enactment
and
applies
to
34
claims
for
refunds
filed
on
or
after
the
effective
date
of
the
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bill.
1
DIVISION
VI
——
FRANCHISE
TAX.
The
bill
phases
in
a
reduction
2
of
the
current
franchise
tax
of
5
percent
of
net
income
as
3
follows:
Commencing
with
the
tax
years
beginning
during
the
4
2023
calendar
year,
4.70
percent;
for
tax
years
beginning
5
during
the
2024
calendar
year,
4.40
percent;
for
tax
years
6
beginning
during
the
2025
calendar
year,
4.10
percent;
for
tax
7
years
beginning
during
the
2026
calendar
year,
3.80
percent;
8
and
for
all
tax
years
beginning
on
or
after
January
1,
2027,
9
3.50
percent.
10
DIVISION
VII
——
MANUFACTURED
FOOD
——
SALES
TAX
EXEMPTION.
11
The
bill
exempts
from
the
sales
tax
the
sales
of
certain
items
12
and
services
used
by
a
manufacturer
to
primarily
produce
food
13
or
food
ingredients,
including
the
lease
or
rental
of
tangible
14
personal
property
used
to
primarily
produce
such
food
or
food
15
ingredients.
16
The
bill
defines
“food
or
food
ingredients”
to
mean
the
same
17
as
defined
in
Code
section
423.3(57)(d)
and
includes
tangible
18
personal
property
that
could
be
sold
for
ingestion
or
chewing
19
by
humans
but
is
sold
for
another
use.
20
Under
current
law,
in
order
to
receive
the
sales
tax
21
exemption
the
items
or
services
must
be
used
to
produce
22
marketable
food
products
for
human
consumption.
23
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
24
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
25
imposed
in
Code
section
423.5.
26
The
bill
requires
refunds
of
taxes,
interest,
or
penalties
27
arising
from
claims
resulting
from
the
enactment
of
the
bill
28
for
sales
or
services
occurring
between
January
1,
2019,
and
29
the
effective
date
of
the
division
to
be
filed
prior
to
October
30
1,
2022.
Refunds
of
taxes,
interest,
or
penalties
shall
not
31
exceed
$100,000
in
the
aggregate
in
any
calendar
year
in
which
32
claims
are
eligible
for
a
refund.
If
the
amount
of
claims
33
totals
more
than
$100,000
in
the
aggregate
for
any
calendar
34
year
in
which
claims
are
eligible
for
a
refund,
the
department
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of
revenue
shall
prorate
the
$100,000
in
the
aggregate
among
1
all
the
claimants
for
that
particular
calendar
year.
2
This
division
takes
effect
upon
enactment
and
applies
3
retroactively
to
January
1,
2019.
4
DIVISION
VIII
——
MOTOR
FUEL
REPORTING
REQUIREMENT
——
5
PENALTY.
The
bill
specifies
that
each
motor
fuel
retail
dealer
6
shall
file
a
report
with
the
department
of
revenue
detailing
7
their
total
motor
fuel
gallonage
within
a
reporting
period
8
in
the
manner
required
by
the
department
and
in
compliance
9
within
the
time
frames
established
in
Code
section
452A.61.
10
The
bill
permits
the
department
of
revenue
to
require
a
retail
11
dealer
to
file
such
a
report
with
the
department
by
electronic
12
transmission.
The
bill
allows
the
department
of
revenue
to
13
impose
a
civil
penalty
on
the
retail
dealer,
not
to
exceed
14
$100,
for
each
instance
a
retail
dealer
fails
to
timely
file
15
a
report
or
fails
to
maintain
records
required
to
file
the
16
report.
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