House Journal: Page 1668: Wednesday, April 30, 2003
Page 110
1 shall be funded by that portion of the proceeds of the
2 use tax imposed under chapter 423, subchapter III, and
3 other moneys and revenues budgeted to the remedial
4 account by the board.
5 Sec. . Section 2.67, Code 2003, is repealed.
6 Sec. . CODE EDITOR DIRECTIVE. The Code editor
7 is directed to transfer Code chapter 423A to Code
8 chapter 421A and to transfer Code chapters 422A, 422B,
9 422C, and 422E to Code chapters 423A, 423B, 423C, and
10 423E, respectively. The Code editor is directed to
11 correct Code references as required due to the changes
12 made in this Act.
13 SALES TAX ADVISORY COUNCIL
14 Sec. . IOWA STREAMLINED SALES TAX ADVISORY
15 COUNCIL.
16 1. An Iowa streamlined sales tax advisory council
17 is created. The advisory council shall review, study,
18 and submit recommendations to the Iowa streamlined
19 sales and use tax delegation regarding the proposed
20 streamlined sales and use tax agreement formalized by
21 the project's implementing sales on November 12, 2002,
22 the proposed language conforming Iowa's sales and use
23 tax to the national agreement, and the following
24 issues:
25 a. Uniform definitions proposed in the current
26 streamlined sales and use tax agreement and future
27 proposals.
28 b. Effects upon taxability of items newly defined
29 in Iowa.
30 c. Impacts upon business as a result of the
31 streamlined sales and use tax.
32 d. Technology implementation issues.
33 e. Any other issues that are brought before the
34 streamlined sales and use tax implementing state or
35 the streamlined sales and use tax governing board.
36 2. The department shall provide administrative
37 support to the Iowa streamlined sales tax advisory
38 council. The advisory council shall be representative
39 of Iowa's business community and economy when
40 reviewing and recommending solutions to streamlined
41 sales and use tax issues. The advisory council shall
42 provide the general assembly and the governor with
43 final recommendations made to the Iowa streamlined
44 sales and use tax delegation upon the conclusion of
45 each calendar year.
46 3. The director of revenue, in consultation with
47 the Iowa taxpayers association and the Iowa
48 association of business and industry, shall appoint
49 members to the Iowa streamlined sales tax advisory
50 council, which shall consist of the following members:
© 2003 Cornell College and
League of Women Voters of Iowa
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