Bill Text: IA HF544 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2023-04-13 - Fiscal note. [HF544 Detail]
Download: Iowa-2023-HF544-Introduced.html
House
File
544
-
Introduced
HOUSE
FILE
544
BY
JOHNSON
(COMPANION
TO
SF
394
BY
KOELKER)
A
BILL
FOR
An
Act
exempting
from
the
state
sales
and
use
tax
the
sales
1
price
of
lodging
supplies
sold
to
a
lodging
provider.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2263YH
(2)
90
jm/jh
H.F.
544
Section
1.
Section
423.3,
Code
2023,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
110.
a.
The
sales
price
of
lodging
3
supplies
sold
to
a
lodging
provider
if
the
lodging
supplies
are
4
consumed
or
used
by
the
customer
of
the
lodging
provider.
5
b.
As
used
in
this
subsection:
6
(1)
“Customer”
means
a
user
as
defined
in
section
423A.2.
7
(2)
“Lodging
provider”
means
the
same
as
defined
in
section
8
423A.2.
9
(3)
“Lodging
supplies”
means
toilet
tissue,
facial
tissue,
10
shampoo,
conditioner,
complimentary
toiletries,
running
water,
11
electrical
service
provided
to
a
guest
room,
bottled
water,
12
towels,
sheets,
blankets,
pillows,
wrapped
glasses,
coffee
13
cups,
internet
service,
television
service,
pens,
paper,
phone
14
service,
and
cleaning
supplies.
15
EXPLANATION
16
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
17
the
explanation’s
substance
by
the
members
of
the
general
assembly.
18
This
bill
exempts
from
the
state
sales
and
use
tax
the
sales
19
price
of
lodging
supplies
sold
to
a
lodging
provider.
20
Under
the
bill,
such
lodging
supplies
are
exempt
if
the
21
lodging
supplies
are
consumed
or
used
by
the
customer
of
the
22
lodging
provider.
23
The
bill
defines
customer,
lodging
provider,
and
lodging
24
supplies.
25
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
26
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
27
imposed
in
Code
section
423.5.
28
-1-
LSB
2263YH
(2)
90
jm/jh
1/
1