Bill Text: IA HF2625 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to the sales tax imposed on amusement devices.(Formerly HF 276, HSB 60.)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2024-03-18 - Subcommittee: Dawson, Koelker, and Quirmbach. S.J. 561. [HF2625 Detail]
Download: Iowa-2023-HF2625-Introduced.html
House
File
2625
-
Introduced
HOUSE
FILE
2625
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
276)
(SUCCESSOR
TO
HSB
60)
A
BILL
FOR
An
Act
relating
to
the
sales
tax
imposed
on
amusement
devices.
1
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2
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2625
Section
1.
Section
423.2,
subsection
4,
Code
2024,
is
1
amended
to
read
as
follows:
2
4.
a.
A
tax
of
six
percent
is
imposed
upon
the
sales
price
,
3
less
prizes
actually
paid,
derived
from
the
operation
of
all
4
forms
of
amusement
devices
and
upon
the
sales
price
derived
5
from
the
operation
of
all
games
of
skill,
games
of
chance,
6
raffles,
and
bingo
games
as
defined
in
chapter
99B
,
and
card
7
game
tournaments
conducted
under
section
99B.27
,
that
are
8
operated
or
conducted
within
the
state,
the
tax
to
be
collected
9
from
the
operator
in
the
same
manner
as
for
the
collection
of
10
taxes
upon
the
sales
price
of
tickets
or
admission
as
provided
11
in
this
section
.
Nothing
in
this
subsection
shall
legalize
any
12
games
of
skill
or
chance
or
slot-operated
devices
which
are
now
13
prohibited
by
law.
14
b.
The
Except
as
provided
in
paragraph
“a”
,
the
tax
15
imposed
under
this
subsection
covers
the
total
amount
from
the
16
operation
of
games
of
skill,
games
of
chance,
raffles,
and
17
bingo
games
as
defined
in
chapter
99B
,
card
game
tournaments
18
conducted
under
section
99B.27
,
and
musical
devices,
weighing
19
machines,
shooting
galleries,
billiard
and
pool
tables,
20
bowling
alleys,
pinball
machines,
slot-operated
devices
21
selling
merchandise
not
subject
to
the
general
sales
taxes
22
and
on
the
total
amount
from
devices
or
systems
where
prizes
23
are
in
any
manner
awarded
to
patrons
and
upon
the
receipts
24
from
fees
charged
for
participation
in
any
game
or
other
25
form
of
amusement,
and
generally
upon
the
sales
price
from
26
any
source
of
amusement
operated
for
profit,
not
specified
27
in
this
section
,
and
upon
the
sales
price
from
which
tax
is
28
not
collected
for
tickets
or
admission,
but
tax
shall
not
be
29
imposed
upon
any
activity
exempt
from
sales
tax
under
section
30
423.3,
subsection
78
.
Every
person
receiving
any
sales
price
31
from
the
sources
described
in
this
section
is
subject
to
all
32
provisions
of
this
subchapter
relating
to
retail
sales
tax
and
33
other
provisions
of
this
chapter
as
applicable.
34
EXPLANATION
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The
inclusion
of
this
explanation
does
not
constitute
agreement
with
1
the
explanation’s
substance
by
the
members
of
the
general
assembly.
2
This
bill
provides
a
sales
tax
exemption
on
the
sales
price
3
from
the
operation
of
amusement
devices,
to
the
extent
the
4
amount
of
the
sales
price
represents
amounts
that
will
be
5
awarded
as
prizes
during
the
operation
of
such
devices.
6
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