House
File
2517
-
Introduced
HOUSE
FILE
2517
BY
SWEENEY
,
BAUDLER
,
HUSEMAN
,
SANDS
,
SCHULTZ
,
WINDSCHITL
,
S.
OLSON
,
and
RAYHONS
A
BILL
FOR
An
Act
exempting
from
the
imposition
of
the
sales
and
use
1
taxes
the
sales
price
on
certain
sales
of
clay
pigeons
and
2
including
effective
date
and
retroactive
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
5788YH
(6)
83
tw/sc
H.F.
2517
Section
1.
Section
423.3,
Code
Supplement
2009,
is
amended
1
by
adding
the
following
new
subsection:
2
NEW
SUBSECTION
.
96.
The
sales
price
from
the
sale
of
clay
3
pigeons
that
are
to
be
stored,
used,
or
consumed
by
a
shooting
4
facility,
if
any
of
the
following
applies:
5
a.
The
shooting
facility
is
required
to
collect
sales
taxes
6
imposed
on
the
sales
price
of
charges
for
shooting
at
the
7
facility.
8
b.
The
shooting
facility
is
a
nonprofit
organization
that
9
charges
for
shooting
at
the
facility,
and
the
sales
price
of
10
such
charges
are
exempt
as
casual
sales
under
subsection
39.
11
Sec.
2.
REFUNDS.
12
1.
Refunds
of
taxes,
interest,
or
penalties
that
arise
13
from
claims
resulting
from
the
enactment
of
section
423.3,
14
subsection
96,
in
this
Act,
for
the
exemption
of
sales
of
clay
15
pigeons
occurring
between
January
1,
2000,
and
the
effective
16
date
of
this
Act,
shall
be
limited
to
fifty
thousand
dollars
17
in
the
aggregate
and
shall
not
be
allowed
unless
refund
claims
18
are
filed
prior
to
October
1,
2010,
notwithstanding
any
other
19
provision
of
law.
20
2.
If
the
amount
of
claims
totals
more
than
fifty
thousand
21
dollars
in
the
aggregate,
the
department
of
revenue
shall
22
prorate
the
fifty
thousand
dollars
among
all
claimants
in
23
relation
to
the
amounts
of
the
claimants’
valid
claims.
24
3.
Claimants
shall
not
be
entitled
to
interest
on
any
25
refunds.
26
Sec.
3.
EFFECTIVE
UPON
ENACTMENT
AND
RETROACTIVE
27
APPLICABILITY.
This
Act,
being
deemed
of
immediate
importance,
28
takes
effect
upon
enactment
and
applies
retroactively
to
29
January
1,
2000.
30
EXPLANATION
31
This
bill
exempts
from
the
imposition
of
the
sales
and
use
32
taxes
the
sale
of
clay
pigeons
if
they
are
sold
to
a
shooting
33
facility
that
collects
sales
taxes
on
the
charges
for
shooting
34
at
the
facility
or
if
the
charges
for
shooting
at
the
facility
35
-1-
LSB
5788YH
(6)
83
tw/sc
1/
2
H.F.
2517
are
exempt
as
casual
sales.
1
Because
the
exemption
is
retroactive
to
January
1,
2000,
2
the
bill
provides
for
refund
claims
arising
as
a
result
of
the
3
bill.
4
The
bill
takes
effect
upon
enactment
and
applies
5
retroactively
to
January
1,
2000.
6
-2-
LSB
5788YH
(6)
83
tw/sc
2/
2