Text: HF02237 Text: HF02239 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 8A.311, Code Supplement 2003, is
1 2 amended by adding the following new subsection:
1 3 NEW SUBSECTION. 20. a. A state agency shall not contract
1 4 for the purchase of goods or services from a retailer or
1 5 affiliate of a retailer who fails or refuses to collect or
1 6 remit the Iowa sales and use tax imposed under section 423.2
1 7 or 423.5 on the goods or services sold by the retailer or
1 8 affiliate of the retailer and delivered by any means to
1 9 locations within this state.
1 10 b. Every bid submitted and each contract executed by a
1 11 state agency shall contain a certification by the bidder or
1 12 contractor stating that the bidder or contractor is registered
1 13 with the department of revenue and will collect and remit Iowa
1 14 sales and use tax due under chapter 423. In the
1 15 certification, the bidder or contractor shall also acknowledge
1 16 that the state agency may declare the contract or bid void if
1 17 the certification is false. Fraudulent certification, by act
1 18 or omission, may result in the state agency or its
1 19 representative filing for damages for breach of contract.
1 20 Sec. 2. NEW SECTION. 73.12 RETAILER'S COLLECTION OF
1 21 SALES TAX.
1 22 1. A state agency shall not contract for the purchase of
1 23 goods or services from a retailer or affiliate of a retailer
1 24 who fails or refuses to collect or remit the Iowa sales and
1 25 use tax imposed under section 423.2 or 423.5 on the goods or
1 26 services sold by the retailer or affiliate of the retailer and
1 27 delivered by any means to locations within this state.
1 28 2. Every bid submitted and each contract executed by a
1 29 state agency shall contain a certification by the bidder or
1 30 contractor stating that the bidder or contractor is registered
1 31 with the department of revenue and will collect and remit Iowa
1 32 sales and use tax due under chapter 423. In the
1 33 certification, the bidder or contractor shall also acknowledge
1 34 that the state agency may declare the contract or bid void if
1 35 the certification is false. Fraudulent certification, by act
2 1 or omission, may result in the state agency or its
2 2 representative filing for damages for breach of contract.
2 3 EXPLANATION
2 4 This bill amends Code section 8A.311 and Code chapter 73,
2 5 pertaining to duties relating to public contracts, to prohibit
2 6 state agencies from purchasing goods or services from a
2 7 retailer or an affiliate of a retailer who fails or refuses to
2 8 collect sales or use tax on the goods or services sold by the
2 9 retailer and delivered by any means to locations within the
2 10 state.
2 11 LSB 6148YH 80
2 12 mg/pj/5
Text: HF02237 Text: HF02239 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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