Text: HF02350 Text: HF02352 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 HOUSE FILE 2351
1 2
1 3 AN ACT
1 4 RELATING TO A SALES AND USE TAX EXEMPTION FOR THE SALES OF
1 5 CLOTHING AND FOOTWEAR FOR A LIMITED TIME PERIOD ANNUALLY AND
1 6 INCLUDING AN EFFECTIVE DATE.
1 7
1 8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 9
1 10 Section 1. Section 422.45, Code Supplement 1999, is
1 11 amended by adding the following new subsection:
1 12 NEW SUBSECTION. 57. a. The gross receipts from the sale
1 13 of an article of clothing or footwear designed to be worn on
1 14 or about the human body if all of the following apply:
1 15 (1) The sales price of the article is less than one
1 16 hundred dollars.
1 17 (2) The sale takes place during a period beginning at
1 18 12:01 a.m. on the first Friday in August and ending at
1 19 midnight on the following Saturday.
1 20 b. This subsection does not apply to any of the following:
1 21 (1) Special clothing or footwear that is primarily
1 22 designed for athletic activity or protective use and that is
1 23 not normally worn except when used for the athletic activity
1 24 or protective use for which it is designed.
1 25 (2) Accessories, including jewelry, handbags, luggage,
1 26 umbrellas, wallets, watches, and similar items carried on or
1 27 about the human body, without regard to whether worn on the
1 28 body in a manner characteristic of clothing.
1 29 (3) The rental of clothing or footwear.
1 30 Sec. 2. During the regular session of the general assembly
1 31 convening in 2002, the appropriate committees shall review the
1 32 impact that the exemption enacted in section 1 of this Act has
1 33 had in the economy and tax revenues of the state. After
1 34 reviewing such impact, the appropriate committees shall
1 35 consider the benefits of expanding the exemption enacted in
2 1 section 1 of this Act to apply to sales of articles of
2 2 clothing and footwear regardless of when such sales take
2 3 place.
2 4 Sec. 3. EFFECTIVE DATE. This Act, being deemed of
2 5 immediate importance, takes effect upon enactment.
2 6
2 7
2 8
2 9 BRENT SIEGRIST
2 10 Speaker of the House
2 11
2 12
2 13
2 14 MARY E. KRAMER
2 15 President of the Senate
2 16
2 17 I hereby certify that this bill originated in the House and
2 18 is known as House File 2351, Seventy-eighth General Assembly.
2 19
2 20
2 21
2 22 ELIZABETH ISAACSON
2 23 Chief Clerk of the House
2 24 Approved , 2000
2 25
2 26
2 27
2 28 THOMAS J. VILSACK
2 29 Governor
Text: HF02350 Text: HF02352 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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