Bill Text: IA HF302 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act concerning the sales and use tax imposed on the operation of bingo games.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-12-31 - END OF 2011 ACTIONS [HF302 Detail]
Download: Iowa-2011-HF302-Introduced.html
House
File
302
-
Introduced
HOUSE
FILE
302
BY
LUKAN
A
BILL
FOR
An
Act
concerning
the
sales
and
use
tax
imposed
on
the
1
operation
of
bingo
games.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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H.F.
302
Section
1.
Section
423.2,
subsection
4,
paragraph
b,
Code
1
2011,
is
amended
to
read
as
follows:
2
b.
The
tax
imposed
under
this
subsection
covers
the
3
total
amount
from
the
operation
of
games
of
skill,
games
of
4
chance,
and
raffles,
and
bingo
games
as
defined
in
chapter
5
99B
,
card
game
tournaments
conducted
under
section
99B.7B
,
6
and
musical
devices,
weighing
machines,
shooting
galleries,
7
billiard
and
pool
tables,
bowling
alleys,
pinball
machines,
8
slot-operated
devices
selling
merchandise
not
subject
to
the
9
general
sales
taxes
and
on
the
total
amount
from
devices
or
10
systems
where
prizes
are
in
any
manner
awarded
to
patrons
and
11
upon
the
receipts
from
fees
charged
for
participation
in
any
12
game
or
other
form
of
amusement,
and
generally
upon
the
sales
13
price
from
any
source
of
amusement
operated
for
profit,
not
14
specified
in
this
section
,
and
upon
the
sales
price
from
which
15
tax
is
not
collected
for
tickets
or
admission,
but
tax
shall
16
not
be
imposed
upon
any
activity
exempt
from
sales
tax
under
17
section
423.3,
subsection
78
,
or
upon
amounts
received
from
18
the
operation
of
bingo
games
by
a
qualified
organization
in
19
accordance
with
section
99B.7
.
Every
person
receiving
any
20
sales
price
from
the
sources
described
in
this
section
is
21
subject
to
all
provisions
of
this
subchapter
relating
to
retail
22
sales
tax
and
other
provisions
of
this
chapter
as
applicable.
23
EXPLANATION
24
This
bill
provides
that
bingo
games
conducted
by
qualified
25
organizations
for
certain
charitable
purposes
are
exempt
from
26
the
sales
and
use
tax
imposed
on
other
bingo
games.
Current
27
law
imposes
the
tax
on
the
gross
amount
derived
from
the
bingo
28
games.
29
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