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Senate File 289 - IntroducedA Bill ForAn Act 1modifying the sales tax holiday by extending the holiday
2and including emergency preparedness supplies.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 68, paragraph a, Code
22023, is amended to read as follows:
3a. (1) The sales price from the sale of an article of
4clothing all of the following:
5(a) Clothingdesigned to be worn on or about the human body
6if all of the following apply:.
7(b) Emergency preparedness supplies.
8(2) This subsection applies if all of the following apply:
9(1) (a) The sales price of the article item is less than
10one hundred dollars, except for the sales price of tie-down
11kits, portable generators, transfer switches, and inverters
12which may equal or exceed one hundred dollars up to a maximum
13sales price of five thousand dollars.
14(2) (b) The sale takes place during a period beginning at
1512:01 a.m.on the first Friday in August and ending at midnight
16on the following Saturday Sunday.
17 Sec. 2. Section 423.3, subsection 68, paragraph c,
18subparagraph (1), unnumbered paragraph 1, Code 2023, is amended
19to read as follows:
20“Clothing” means all an article of human wearing apparel
21suitable for general use.
22 Sec. 3. Section 423.3, subsection 68, paragraph c, Code
232023, is amended by adding the following new subparagraph:
24 NEW SUBPARAGRAPH. (03) “Emergency preparedness supplies”
25means a collection of basic household items purchased by
26individuals or families for household use in the event of an
27emergency. “Emergency preparedness supplies” includes but is
28not limited to batteries, artificial ice packs, portable light
29sources, portable radios, tarps and plastic drop cloths, bungee
30cords, ropes, paracords, ground anchor systems, tie-down kits,
31ratchet straps, duct tape, smoke detectors, carbon monoxide
32detectors, fire extinguishers, gas containers, water storage
33containers, nonelectric food storage containers, bottled
34water, manual can openers, hand-held electronic communication
35device chargers, first aid kits, emergency ladders, transfer
-1-1switches, inverters, and inverter power cables, and no more
2than one portable or permanent generator per household per
3the time period described in paragraph “a”, subparagraph (2),
4subparagraph division (a).
5EXPLANATION
6The inclusion of this explanation does not constitute agreement with
7the explanation’s substance by the members of the general assembly.
8This bill modifies the sales tax holiday.
9The bill adds the purchase of emergency preparedness
10supplies to the existing sales tax holiday for clothing. As
11with an article of clothing, an emergency preparedness supply
12item must be under $100 to qualify for the sales tax holiday,
13except for generators and other specified items which qualify
14if the sales price does not exceed $5,000. The bill limits
15the purchase of a portable or permanent generator to one such
16item per household per sales tax holiday period. The bill
17defines “emergency preparedness supplies” to mean a collection
18of basic household items needed in the event of an emergency
19and includes a list of the items.
20The bill lengthens the sales tax holiday from the period
21beginning on the first Friday of August and ending at midnight
22the following Saturday to the period beginning on the first
23Friday of August and ending at midnight on the following
24Sunday.
-2-jm/jh
2and including emergency preparedness supplies.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 68, paragraph a, Code
22023, is amended to read as follows:
3a. (1) The sales price from the sale of an article of
4clothing all of the following:
5(a) Clothingdesigned to be worn on or about the human body
6if all of the following apply:.
7(b) Emergency preparedness supplies.
8(2) This subsection applies if all of the following apply:
9(1) (a) The sales price of the article item is less than
10one hundred dollars, except for the sales price of tie-down
11kits, portable generators, transfer switches, and inverters
12which may equal or exceed one hundred dollars up to a maximum
13sales price of five thousand dollars.
14(2) (b) The sale takes place during a period beginning at
1512:01 a.m.on the first Friday in August and ending at midnight
16on the following Saturday Sunday.
17 Sec. 2. Section 423.3, subsection 68, paragraph c,
18subparagraph (1), unnumbered paragraph 1, Code 2023, is amended
19to read as follows:
20“Clothing” means all an article of human wearing apparel
21suitable for general use.
22 Sec. 3. Section 423.3, subsection 68, paragraph c, Code
232023, is amended by adding the following new subparagraph:
24 NEW SUBPARAGRAPH. (03) “Emergency preparedness supplies”
25means a collection of basic household items purchased by
26individuals or families for household use in the event of an
27emergency. “Emergency preparedness supplies” includes but is
28not limited to batteries, artificial ice packs, portable light
29sources, portable radios, tarps and plastic drop cloths, bungee
30cords, ropes, paracords, ground anchor systems, tie-down kits,
31ratchet straps, duct tape, smoke detectors, carbon monoxide
32detectors, fire extinguishers, gas containers, water storage
33containers, nonelectric food storage containers, bottled
34water, manual can openers, hand-held electronic communication
35device chargers, first aid kits, emergency ladders, transfer
-1-1switches, inverters, and inverter power cables, and no more
2than one portable or permanent generator per household per
3the time period described in paragraph “a”, subparagraph (2),
4subparagraph division (a).
5EXPLANATION
6The inclusion of this explanation does not constitute agreement with
7the explanation’s substance by the members of the general assembly.
8This bill modifies the sales tax holiday.
9The bill adds the purchase of emergency preparedness
10supplies to the existing sales tax holiday for clothing. As
11with an article of clothing, an emergency preparedness supply
12item must be under $100 to qualify for the sales tax holiday,
13except for generators and other specified items which qualify
14if the sales price does not exceed $5,000. The bill limits
15the purchase of a portable or permanent generator to one such
16item per household per sales tax holiday period. The bill
17defines “emergency preparedness supplies” to mean a collection
18of basic household items needed in the event of an emergency
19and includes a list of the items.
20The bill lengthens the sales tax holiday from the period
21beginning on the first Friday of August and ending at midnight
22the following Saturday to the period beginning on the first
23Friday of August and ending at midnight on the following
24Sunday.
-2-jm/jh