Text: HF00101 Text: HF00103 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 1999, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 55. The gross receipts from the sale of
1 4 clothing, including footwear. The exemption in this
1 5 subsection applies only to the first one hundred dollars for
1 6 each item of clothing or footwear. However, the exemption in
1 7 this subsection applies to the total gross receipts of each
1 8 item of special clothing or footwear primarily designed for
1 9 athletic activity or protective use.
1 10 EXPLANATION
1 11 The bill exempts from the sales and use taxes the first
1 12 $100 of each item of clothing or footwear. However, the
1 13 exemption applies to the total cost of each item of special
1 14 clothing or footwear designed primarily for athletic activity
1 15 or protective use.
1 16 LSB 1753HH 78
1 17 mg/cf/24.1
Text: HF00101 Text: HF00103 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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