Bill Text: IA SF317 | 2017-2018 | 87th General Assembly | Introduced

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Bill Title: A bill for an act exempting from the sales tax the sale of goods and services sold or furnished to an organization for use in a youth mentoring program certified by the Iowa commission on volunteer service.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-02-22 - Subcommittee: Feenstra, Behn, and Jochum. S.J. 387. [SF317 Detail]

Download: Iowa-2017-SF317-Introduced.html

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Senate File 317 - Introduced




                                 SENATE FILE       
                                 BY  DANIELSON

                                      A BILL FOR

  1 An Act exempting from the sales tax the sale of goods and
  2    services sold or furnished to an organization for use in a
  3    youth mentoring program certified by the Iowa commission on
  4    volunteer service.
  5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN



  1  1    Section 1.  Section 423.3, Code 2017, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  103.  The sales price of tangible personal
  1  4 property sold, or of services furnished, to an organization
  1  5 operating a youth mentoring program certified under rules
  1  6 adopted by the Iowa commission on volunteer service created in
  1  7 section 15H.2, for use by the organization in the certified
  1  8 youth mentoring program.
  1  9                           EXPLANATION
  1 10 The inclusion of this explanation does not constitute agreement with
  1 11 the explanation's substance by the members of the general assembly.
  1 12    This bill exempts from the sales tax the sale of tangible
  1 13 personal property sold, or of services furnished, to an
  1 14 organization operating a certified youth mentoring program,
  1 15 for use by the organization in the certified youth mentoring
  1 16 program.  Youth mentoring programs are certified under 817
  1 17 Iowa administrative code, chapter 8, by the Iowa commission on
  1 18 volunteer service created in Code section 15H.2.
  1 19    By operation of Code section 423.6, an item exempt from the
  1 20 imposition of the sales tax is also exempt from the use tax
  1 21 imposed in Code section 423.5.
       LSB 2228SS (2) 87
       mm/sc/rj