HF 2517 (LSB 5788YH (6) 83)

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 taxes the sales price on certain sales of clay pigeons and including effective date and retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, Code Supplement 2009, is amended by adding the following new subsection:
   NEW SUBSECTION.  96.  The sales price from the sale of clay pigeons that are to be stored, used, or consumed by a shooting facility, if any of the following applies:
   a.  The shooting facility is required to collect sales taxes imposed on the sales price of charges for shooting at the facility.
   b.  The shooting facility is a nonprofit organization that charges for shooting at the facility, and the sales price of such charges are exempt as casual sales under subsection 39.
    Sec. 2.  REFUNDS.
   1.  Refunds of taxes, interest, or penalties that arise from claims resulting from the enactment of section 423.3, subsection 96, in this Act, for the exemption of sales of clay pigeons occurring between January 1, 2000, and the effective date of this Act, shall be limited to fifty thousand dollars in the aggregate and shall not be allowed unless refund claims are filed prior to October 1, 2010, notwithstanding any other provision of law.
   2.  If the amount of claims totals more than fifty thousand dollars in the aggregate, the department of revenue shall prorate the fifty thousand dollars among all claimants in relation to the amounts of the claimants’ valid claims.
   3.  Claimants shall not be entitled to interest on any refunds.
    Sec. 3.  EFFECTIVE UPON ENACTMENT AND RETROACTIVE APPLICABILITY.  This Act, being deemed of immediate importance, takes effect upon enactment and applies retroactively to January 1, 2000.
EXPLANATION
   This bill exempts from the imposition of the sales and use taxes the sale of clay pigeons if they are sold to a shooting facility that collects sales taxes on the charges for shooting at the facility or if the charges for shooting at the facility are exempt as casual sales.
   Because the exemption is retroactive to January 1, 2000, the bill provides for refund claims arising as a result of the bill.
   The bill takes effect upon enactment and applies retroactively to January 1, 2000.