Text: HSB00650 Text: HSB00652 Text: HSB00600 - HSB00699 Text: HSB 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 gross receipts from the sale
1 4 of an article of clothing or footwear designed to be worn on
1 5 or about the human body if all of the following apply:
1 6 (1) The sales price of the article is less than one
1 7 hundred dollars.
1 8 (2) The sale takes place during a period beginning at
1 9 12:01 a.m. on the first Friday in August and ending at
1 10 midnight on the following Sunday.
1 11 b. This subsection does not apply to any of the following:
1 12 (1) Special clothing or footwear that is primarily
1 13 designed for athletic activity or protective use and that is
1 14 not normally worn except when used for the athletic activity
1 15 or protective use for which it is designed.
1 16 (2) Accessories, including jewelry, handbags, luggage,
1 17 umbrellas, wallets, watches, and similar items carried on or
1 18 about the human body, without regard to whether worn on the
1 19 body in a manner characteristic of clothing.
1 20 (3) The rental of clothing or footwear.
1 21 c. The board of supervisors of a county that has imposed
1 22 or will impose a local sales and services tax under chapter
1 23 422B or 422E may nullify the application of the exemption in
1 24 this subsection to its local sales and services tax at any
1 25 time prior to the exemption becoming applicable in a calendar
1 26 year as follows:
1 27 (1) A public hearing on the question of the nullification
1 28 of the application of the exemption in this subsection is held
1 29 prior to the vote of the board of supervisors.
1 30 (2) An ordinance to nullify the application of the
1 31 exemption in this subsection is enacted by a majority vote of
1 32 the members of the board of supervisors.
1 33 (3) The public hearing and the vote on the ordinance as
1 34 required in subparagraphs (1) and (2) are held not later than
1 35 July 1.
2 1 (4) An ordinance to nullify the application of the
2 2 exemption in this subsection once enacted continues to apply
2 3 until the ordinance is repealed in a manner similar to the
2 4 enactment of the ordinance.
2 5 Notice of the enactment or repeal of an ordinance pursuant
2 6 to this paragraph shall be sent to the department of revenue
2 7 and finance no later than July 10 of the calendar year in
2 8 which it first applies.
2 9 Sec. 2. EFFECTIVE DATE. This Act, being deemed of
2 10 immediate importance, takes effect upon enactment.
2 11 EXPLANATION
2 12 This bill provides for a sales and use tax exemption for
2 13 clothing and footwear purchased on the first Friday, Saturday,
2 14 and Sunday of August in each year. The exemption only applies
2 15 if the article of clothing or footwear purchased costs less
2 16 than $100. The exemption does not apply to special clothing
2 17 or footwear that is primarily designed for athletic or
2 18 protective use, to accessories such as jewelry, watches,
2 19 handbags, and wallets, or to the rental of clothing or
2 20 footwear.
2 21 The exemption would apply to local sales and services taxes
2 22 unless the board of supervisors enacts an ordinance that
2 23 specifies the exemption is not applicable to its local sales
2 24 and services tax. A public hearing on this ordinance must be
2 25 held prior to the taking of the vote.
2 26 The bill takes effect upon enactment.
2 27 LSB 5726HC 78
2 28 mg/as/5
Text: HSB00650 Text: HSB00652 Text: HSB00600 - HSB00699 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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