Bill Text: IA HF680 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act modifying the sales tax holiday to include emergency preparedness supplies.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-10 - Subcommittee recommends passage. Vote Total: 3-0 [HF680 Detail]
Download: Iowa-2021-HF680-Introduced.html
House
File
680
-
Introduced
HOUSE
FILE
680
BY
THORUP
A
BILL
FOR
An
Act
modifying
the
sales
tax
holiday
to
include
emergency
1
preparedness
supplies.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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680
Section
1.
Section
423.3,
subsection
68,
paragraph
a,
Code
1
2021,
is
amended
to
read
as
follows:
2
a.
(1)
The
sales
price
from
the
sale
of
an
article
of
3
clothing
the
following:
4
(a)
Clothing
designed
to
be
worn
on
or
about
the
human
body
5
if
all
of
the
following
apply:
.
6
(b)
Emergency
preparedness
supplies.
7
(2)
This
subsection
applies
under
the
following
8
circumstances:
9
(1)
(a)
The
sales
price
of
the
article
is
less
than
one
10
hundred
dollars
,
except
for
the
sales
price
of
tie
down
kits,
11
portable
generators,
transfer
switches,
and
inverters
which
may
12
equal
or
exceed
one
hundred
dollars
.
13
(2)
(b)
The
sale
takes
place
during
a
period
beginning
at
14
12:01
a.m.
on
the
first
Friday
in
August
and
ending
at
midnight
15
on
the
following
Saturday.
16
Sec.
2.
Section
423.3,
subsection
68,
paragraph
c,
17
subparagraph
(1),
unnumbered
paragraph
1,
Code
2021,
is
amended
18
to
read
as
follows:
19
“Clothing”
means
all
an
article
of
human
wearing
apparel
20
suitable
for
general
use.
21
Sec.
3.
Section
423.3,
subsection
68,
paragraph
c,
Code
22
2021,
is
amended
by
adding
the
following
new
subparagraph:
23
NEW
SUBPARAGRAPH
.
(03)
“Emergency
preparedness
supplies”
24
means
a
collection
of
basic
household
items
needed
in
the
event
25
of
an
emergency.
“Emergency
preparedness
supplies”
includes
26
but
is
not
limited
to
batteries,
artificial
ice
and
packs,
27
portable
light
sources,
portable
radios,
tarps
and
plastic
drop
28
cloths,
bungee
cords,
ropes,
paracords,
ground
anchor
systems,
29
tie
down
kits,
ratchet
straps,
duct
tape,
smoke
detectors,
30
carbon
monoxide
detectors,
fire
extinguishers,
gas
containers,
31
water
storage
containers,
nonelectric
food
storage
containers,
32
bottled
water,
manual
can
openers,
hand-held
electronic
33
communication
device
chargers,
first
aid
kits,
emergency
34
ladders,
portable
generators,
transfer
switches,
inverters,
and
35
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680
inverter
power
cables.
1
EXPLANATION
2
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
3
the
explanation’s
substance
by
the
members
of
the
general
assembly.
4
This
bill
modifies
the
sales
tax
holiday.
The
bill
adds
the
5
purchase
of
emergency
preparedness
supplies
to
the
existing
6
sales
tax
holiday
for
clothing
during
the
period
beginning
at
7
12:01
a.m.
on
the
first
Friday
of
August
and
ending
at
midnight
8
the
following
Saturday.
As
with
an
article
of
clothing,
an
9
emergency
preparedness
supply
item
must
be
under
$100
to
10
qualify
for
the
sales
tax
holiday,
except
for
certain
specified
11
items.
The
bill
defines
“emergency
preparedness
supplies”
to
12
mean
a
collection
of
basic
household
items
needed
in
the
event
13
of
an
emergency,
including
a
list
of
some
of
the
items.
14
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