Senate
File
317
-
Introduced
SENATE
FILE
317
BY
DANIELSON
A
BILL
FOR
An
Act
exempting
from
the
sales
tax
the
sale
of
goods
and
1
services
sold
or
furnished
to
an
organization
for
use
in
a
2
youth
mentoring
program
certified
by
the
Iowa
commission
on
3
volunteer
service.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
2228SS
(2)
87
mm/sc/rj
S.F.
317
Section
1.
Section
423.3,
Code
2017,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
103.
The
sales
price
of
tangible
personal
3
property
sold,
or
of
services
furnished,
to
an
organization
4
operating
a
youth
mentoring
program
certified
under
rules
5
adopted
by
the
Iowa
commission
on
volunteer
service
created
in
6
section
15H.2,
for
use
by
the
organization
in
the
certified
7
youth
mentoring
program.
8
EXPLANATION
9
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
10
the
explanation’s
substance
by
the
members
of
the
general
assembly.
11
This
bill
exempts
from
the
sales
tax
the
sale
of
tangible
12
personal
property
sold,
or
of
services
furnished,
to
an
13
organization
operating
a
certified
youth
mentoring
program,
14
for
use
by
the
organization
in
the
certified
youth
mentoring
15
program.
Youth
mentoring
programs
are
certified
under
817
16
Iowa
administrative
code,
chapter
8,
by
the
Iowa
commission
on
17
volunteer
service
created
in
Code
section
15H.2.
18
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
19
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
20
imposed
in
Code
section
423.5.
21
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2228SS
(2)
87
mm/sc/rj
1/
1