Text: HF02124 Text: HF02126 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code Supplement 1999, is
1 2 amended by adding the following new subsection:
1 3 NEW SUBSECTION. 57. a. The first one hundred ten dollars
1 4 of the gross receipts from the sale of each item of clothing,
1 5 each pair of shoes or other items of footwear, and each item
1 6 used or consumed to make or repair an item of clothing which
1 7 item becomes a physical component part of the item of
1 8 clothing, when the item of clothing, pair of shoes or other
1 9 items of footwear, or items that become a physical component
1 10 part of an item of clothing is sold at retail during the
1 11 period beginning at 12:01 a.m. on Saturday preceding the
1 12 calendar week in which the first day of school may begin
1 13 pursuant to section 279.10, subsection 1, and ending at
1 14 midnight on the following Sunday of each calendar year.
1 15 b. The exemption in this subsection does not apply to any
1 16 of the following:
1 17 (1) Special clothing or footwear that is primarily
1 18 designed for athletic activity or protective use and that is
1 19 not normally worn except when used for the athletic activity
1 20 or protective use for which it is designed.
1 21 (2) Accessories, including jewelry, handbags, luggage,
1 22 umbrellas, wallets, watches, and similar items carried on or
1 23 about the human body, without regard to whether worn on the
1 24 body in a manner characteristic of clothing.
1 25 (3) The rental of clothing or footwear.
1 26 c. The application of the exemption in this subsection to
1 27 a local sales and services tax imposed under chapter 422B or a
1 28 local sales and services tax for school infrastructure
1 29 purposes under chapter 422E shall be determined in the manner
1 30 provided in section 422B.8A or section 422E.3, subsection 2A,
1 31 respectively.
1 32 Sec. 2. NEW SECTION. 422B.8A APPLICATION OF STATE
1 33 EXEMPTION.
1 34 Notwithstanding the requirement in section 422B.8 that the
1 35 local sales and services tax shall not be imposed on the sale
2 1 of any property or on any service not taxed by the state, the
2 2 board of supervisors of a county where a local sales and
2 3 services tax is imposed may void the application of the
2 4 exemption provided in section 422.45, subsection 57, to the
2 5 local sales and services tax by passing an ordinance
2 6 specifying that such exemption does not apply. However, prior
2 7 to the voting on the ordinance, a public hearing shall be
2 8 held. The public hearing shall be held not later than two
2 9 weeks prior to the vote on the ordinance. The vote on the
2 10 ordinance shall be held not later than four weeks prior to the
2 11 first exemption period under section 422.45, subsection 57, to
2 12 which the ordinance will apply. Once the ordinance is passed,
2 13 it shall apply to the first exemption period specified in
2 14 section 422.45, subsection 57, following passage of the
2 15 ordinance and for all subsequent exemption periods until the
2 16 ordinance is repealed. The repeal of an ordinance shall be
2 17 accomplished by following the same procedure under this
2 18 section as provided for the original passage of the ordinance.
2 19 Sec. 3. Section 422E.3, Code Supplement 1999, is amended
2 20 by adding the following new subsection:
2 21 NEW SUBSECTION. 2A. Notwithstanding the requirement in
2 22 subsection 2 that the local sales and services tax shall not
2 23 be imposed on the sale of any property or on any service not
2 24 taxed by the state, the board of supervisors of a county where
2 25 a local sales and services tax is imposed may void the
2 26 application of the exemption provided in section 422.45,
2 27 subsection 57, to the local sales and services tax by passing
2 28 an ordinance specifying that such exemption does not apply.
2 29 However, prior to the voting on the ordinance, a public
2 30 hearing shall be held. The public hearing shall be held not
2 31 later than two weeks prior to the vote on the ordinance. The
2 32 vote on the ordinance shall be held not later than four weeks
2 33 prior to the first exemption period under section 422.45,
2 34 subsection 57, to which the ordinance will apply. Once the
2 35 ordinance is passed, it shall apply to the first exemption
3 1 period specified in section 422.45, subsection 57, following
3 2 passage of the ordinance and for all subsequent exemption
3 3 periods until the ordinance is repealed. The repeal of an
3 4 ordinance shall be accomplished by following the same
3 5 procedure under this subsection as provided for the original
3 6 passage of the ordinance.
3 7 Sec. 4. EFFECTIVE DATE. This Act, being deemed of
3 8 immediate importance, takes effect upon enactment.
3 9 EXPLANATION
3 10 This bill provides for an annual exemption from the state
3 11 sales and use taxes that applies to sales made during the last
3 12 weekend preceding the official opening of public school for K-
3 13 12 students. The exemption applies to the first $110 of the
3 14 gross receipts from the sale of each item of clothing, each
3 15 pair of shoes or other footwear, and each item used to repair
3 16 clothing. The exemption does not apply to special clothing or
3 17 footwear designed and primarily used for athletic or
3 18 protective purposes, accessories such as jewelry, handbags,
3 19 watches, and other similar items that are carried on or about
3 20 the body, and rental clothing or footwear.
3 21 The exemption applies to the local option sales and
3 22 services tax imposed under Code chapters 422B and 422E unless
3 23 the board of supervisors enacts an ordinance specifying that
3 24 the temporary exemption does not apply to those local option
3 25 taxes.
3 26 The bill takes effect upon enactment.
3 27 LSB 5134HH 78
3 28 mg/as/5
Text: HF02124 Text: HF02126 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2000 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed Feb 16 03:35:17 CST 2000
URL: /DOCS/GA/78GA/Legislation/HF/02100/HF02125/000201.html
jhf