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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