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House File 544 - IntroducedA Bill ForAn Act 1exempting from the state sales and use tax the sales
2price of lodging supplies sold to a lodging provider.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 110. a. The sales price of lodging
4supplies sold to a lodging provider if the lodging supplies are
5consumed or used by the customer of the lodging provider.
6b. As used in this subsection:
7(1) “Customer” means a user as defined in section 423A.2.
8(2) “Lodging provider” means the same as defined in section
9423A.2.
10(3) “Lodging supplies” means toilet tissue, facial tissue,
11shampoo, conditioner, complimentary toiletries, running water,
12electrical service provided to a guest room, bottled water,
13towels, sheets, blankets, pillows, wrapped glasses, coffee
14cups, internet service, television service, pens, paper, phone
15service, and cleaning supplies.
16EXPLANATION
17The inclusion of this explanation does not constitute agreement with
18the explanation’s substance by the members of the general assembly.
19This bill exempts from the state sales and use tax the sales
20price of lodging supplies sold to a lodging provider.
21Under the bill, such lodging supplies are exempt if the
22lodging supplies are consumed or used by the customer of the
23lodging provider.
24The bill defines customer, lodging provider, and lodging
25supplies.
26By operation of Code section 423.6, an item exempt from the
27imposition of the sales tax is also exempt from the use tax
28imposed in Code section 423.5.
-1-jm/jh
2price of lodging supplies sold to a lodging provider.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 110. a. The sales price of lodging
4supplies sold to a lodging provider if the lodging supplies are
5consumed or used by the customer of the lodging provider.
6b. As used in this subsection:
7(1) “Customer” means a user as defined in section 423A.2.
8(2) “Lodging provider” means the same as defined in section
9423A.2.
10(3) “Lodging supplies” means toilet tissue, facial tissue,
11shampoo, conditioner, complimentary toiletries, running water,
12electrical service provided to a guest room, bottled water,
13towels, sheets, blankets, pillows, wrapped glasses, coffee
14cups, internet service, television service, pens, paper, phone
15service, and cleaning supplies.
16EXPLANATION
17The inclusion of this explanation does not constitute agreement with
18the explanation’s substance by the members of the general assembly.
19This bill exempts from the state sales and use tax the sales
20price of lodging supplies sold to a lodging provider.
21Under the bill, such lodging supplies are exempt if the
22lodging supplies are consumed or used by the customer of the
23lodging provider.
24The bill defines customer, lodging provider, and lodging
25supplies.
26By operation of Code section 423.6, an item exempt from the
27imposition of the sales tax is also exempt from the use tax
28imposed in Code section 423.5.
-1-jm/jh