Bill Text: IA SF6 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act exempting from the sales tax and the use tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit whose primary activity is the construction of low-cost homes by incarcerated individuals, and providing for an effective date.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2023-01-11 - Subcommittee: Koelker, Dawson, and Dotzler. S.J. 101. [SF6 Detail]
Download: Iowa-2023-SF6-Introduced.html
Senate
File
6
-
Introduced
SENATE
FILE
6
BY
LOFGREN
A
BILL
FOR
An
Act
exempting
from
the
sales
tax
and
the
use
tax
certain
1
building
materials,
supplies,
goods,
wares,
merchandise,
or
2
specified
digital
products
sold,
or
services
furnished,
to
3
a
nonprofit
whose
primary
activity
is
the
construction
of
4
low-cost
homes
by
incarcerated
individuals,
and
providing
5
for
an
effective
date.
6
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
7
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Section
1.
Section
423.3,
Code
2023,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
110.
The
sales
price
from
the
sale
of
3
building
materials,
supplies,
goods,
wares,
merchandise,
4
or
specified
digital
products
sold,
or
services
furnished,
5
to
a
nonprofit
organization
whose
primary
activity
is
the
6
construction
of
new,
low-cost
homes
by
incarcerated
individuals
7
for
use
by
qualified
persons
in
areas
of
the
state
in
need
of
8
housing
and
where
the
building
materials,
supplies,
goods,
9
wares,
merchandise,
specified
digital
products,
or
services,
10
are
used
in
the
construction
of
such
homes.
11
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
12
importance,
takes
effect
upon
enactment.
13
EXPLANATION
14
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
15
the
explanation’s
substance
by
the
members
of
the
general
assembly.
16
This
bill
exempts
from
the
sales
tax
certain
building
17
materials,
supplies,
goods,
wares,
merchandise,
or
specified
18
digital
products
sold,
or
services
furnished,
to
a
nonprofit
19
organization
whose
primary
activity
is
the
construction
of
new,
20
low-cost
homes
by
incarcerated
individuals
for
use
by
qualified
21
persons
in
areas
of
the
state
in
need
of
housing.
The
bill
22
requires
the
building
materials,
supplies,
good,
wares,
23
merchandise,
specified
digital
products,
or
services
exempt
24
from
sales
tax
to
be
used
in
the
construction
of
new
homes.
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
The
bill
takes
effect
upon
enactment.
29
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