Bill Text: IA HF621 | 2015-2016 | 86th General Assembly | Enrolled

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Bill Title: A bill for an act relating to the administration of the streamlined sales and use tax agreement by the department of revenue. Effective 7-1-15.

Sponsorship: Committee Bill

Status: (Passed) 2015-05-01 - Signed by Governor. H.J. 976. [HF621 Detail]

Download: Iowa-2015-HF621-Enrolled.html

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House File 621 - Enrolled




                              HOUSE FILE       
                              BY  COMMITTEE ON WAYS AND
                                  MEANS

                              (SUCCESSOR TO HSB 218)
 \5
                                   A BILL FOR
 \1
                                         House File 621

                             AN ACT
 RELATING TO THE ADMINISTRATION OF THE STREAMLINED SALES AND USE
    TAX AGREEMENT BY THE DEPARTMENT OF REVENUE.

 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    Section 1.  Section 423.3, subsection 57, paragraph f,
 subparagraph (3), Code 2015, is amended by adding the following
 new subparagraph division:
    NEW SUBPARAGRAPH DIVISION.  (e)  Food sold that ordinarily
 requires additional cooking by the consumer prior to
 consumption.
    Sec. 2.  Section 423.52, Code 2015, is amended by adding the
 following new subsection:
    NEW SUBSECTION.  3.  a.  Sellers and certified service
 providers are relieved from liability to this state or its
 local taxing jurisdictions for having charged and collected
 the incorrect amount of sales or use tax resulting from the
 seller or certified service provider relying on erroneous data
 provided in the state's taxability matrix.
    b.  Sellers and certified service providers that rely
 upon a prior version of the state's taxability matrix shall
 be relieved of liability to the state and its local taxing
 jurisdictions until the first day of the calendar month that
  is at least 30 days after notice of a change to the taxability
 matrix is submitted by the state to the governing board.


                                                             
                               KRAIG PAULSEN
                               Speaker of the House


                                                             
                               PAM JOCHUM
                               President of the Senate
    I hereby certify that this bill originated in the House and
 is known as House File 621, Eighty=sixth General Assembly.


                                                             
                               CARMINE BOAL
                               Chief Clerk of the House
 Approved                , 2015


                                                             
                               TERRY E. BRANSTAD
                               Governor

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