Text: HF00053 Text: HF00055 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.45, subsection 59, paragraph a, 1 2 subparagraph (2), Code 2001, is amended to read as follows: 1 3 (2) The sale takes place during a period beginning at 1 4 12:01 a.m. on the first Friday in March and ending at midnight 1 5 on the following Saturday or during a period beginning at 1 6 12:01 a.m. on the first Friday in August and ending at 1 7 midnight on the following Saturday. 1 8 Sec. 2. Section 422.45, subsection 59, paragraph b, 1 9 subparagraph (1), Code 2001, is amended by striking the 1 10 subparagraph and renumbering the remaining subparagraphs. 1 11 EXPLANATION 1 12 Current law exempts from the sales tax the sale of certain 1 13 clothing and footwear if the sale is made on the first Friday 1 14 or the following Saturday of August. This bill expands the 1 15 exemption to include sales made on the first Friday or the 1 16 following Saturday in March. 1 17 In addition, current law provides that the exemption is not 1 18 currently available if the clothing or footwear is primarily 1 19 designed for athletic activity or protective use. The bill 1 20 strikes that provision. 1 21 LSB 1370HH 79 1 22 mg/cls/14
Text: HF00053 Text: HF00055 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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