Senate File 2417 S-5313 Amend the amendment, S-5302, to Senate File 2417 as follows: 1 1. Page 82, after line 16 by inserting: 2 < Sec. ___. Section 423.2, subsection 1, unnumbered 3 paragraph 1, Code 2018, is amended to read as follows: 4 There is imposed a tax of six and three-eighths percent upon 5 the sales price of all sales of tangible personal property, 6 consisting of goods, wares, or merchandise, sold at retail in 7 the state to consumers or users except as otherwise provided in 8 this subchapter . > 9 2. Page 82, after line 20 by inserting: 10 < Sec. ___. Section 423.2, subsections 2 and 3, Code 2018, 11 are amended to read as follows: 12 2. A tax of six and three-eighths percent is imposed upon 13 the sales price of the sale or furnishing of gas, electricity, 14 water, heat, pay television service, and communication service, 15 including the sales price from such sales by any municipal 16 corporation or joint water utility furnishing gas, electricity, 17 water, heat, pay television service, and communication service 18 to the public in its proprietary capacity, except as otherwise 19 provided in this subchapter , when sold at retail in the state 20 to consumers or users. 21 3. A tax of six and three-eighths percent is imposed upon 22 the sales price of all sales of tickets or admissions to places 23 of amusement, fairs, and athletic events except those of 24 elementary and secondary educational institutions. A tax of 25 six and three-eighths percent is imposed on the sales price of 26 an entry fee or like charge imposed solely for the privilege of 27 participating in an activity at a place of amusement, fair, or 28 athletic event unless the sales price of tickets or admissions 29 charges for observing the same activity are taxable under this 30 subchapter . A tax of six and three-eighths percent is imposed 31 upon that part of private club membership fees or charges paid 32 for the privilege of participating in any athletic sports 33 provided club members. 34 Sec. ___. Section 423.2, subsection 4, paragraph a, Code 35 -1- S5302.5720 (1) 87 mm/jh 1/ 4 #1. #2.

2018, is amended to read as follows: 1 a. A tax of six and three-eighths percent is imposed upon 2 the sales price derived from the operation of all forms of 3 amusement devices and games of skill, games of chance, raffles, 4 and bingo games as defined in chapter 99B , and card game 5 tournaments conducted under section 99B.27 , that are operated 6 or conducted within the state, the tax to be collected from 7 the operator in the same manner as for the collection of taxes 8 upon the sales price of tickets or admission as provided in 9 this section . Nothing in this subsection shall legalize any 10 games of skill or chance or slot-operated devices which are now 11 prohibited by law. 12 Sec. ___. Section 423.2, subsection 5, Code 2018, is amended 13 to read as follows: 14 5. There is imposed a tax of six and three-eighths percent 15 upon the sales price from the furnishing of services as defined 16 in section 423.1 . > 17 3. Page 86, after line 4 by inserting: 18 < Sec. ___. Section 423.2, subsection 7, paragraph a, 19 unnumbered paragraph 1, Code 2018, is amended to read as 20 follows: 21 A tax of six and three-eighths percent is imposed upon the 22 sales price from the sales, furnishing, or service of solid 23 waste collection and disposal service. 24 Sec. ___. Section 423.2, subsection 8, paragraph a, Code 25 2018, is amended to read as follows: 26 a. A tax of six and three-eighths percent is imposed on 27 the sales price from sales of bundled transactions. For the 28 purposes of this subsection , a “bundled transaction” is the 29 retail sale of two or more distinct and identifiable products, 30 except real property and services to real property, which 31 are sold for one nonitemized price. A “bundled transaction” 32 does not include the sale of any products in which the sales 33 price varies, or is negotiable, based on the selection by the 34 purchaser of the products included in the transaction. > 35 -2- S5302.5720 (1) 87 mm/jh 2/ 4 #3.

4. Page 87, after line 9 by inserting: 1 < Sec. ___. Section 423.2, subsection 9, Code 2018, is 2 amended to read as follows: 3 9. A tax of six and three-eighths percent is imposed upon 4 the sales price from any mobile telecommunications service, 5 including all paging services, that this state is allowed 6 to tax pursuant to the provisions of the federal Mobile 7 Telecommunications Sourcing Act, Pub. L. No. 106-252, 4 U.S.C. 8 §116 et seq. For purposes of this subsection , taxes on mobile 9 telecommunications service, as defined under the federal Mobile 10 Telecommunications Sourcing Act that are deemed to be provided 11 by the customer’s home service provider, shall be paid to 12 the taxing jurisdiction whose territorial limits encompass 13 the customer’s place of primary use, regardless of where the 14 mobile telecommunications service originates, terminates, 15 or passes through and shall in all other respects be taxed 16 in conformity with the federal Mobile Telecommunications 17 Sourcing Act. All other provisions of the federal Mobile 18 Telecommunications Sourcing Act are adopted by the state of 19 Iowa and incorporated into this subsection by reference. With 20 respect to mobile telecommunications service under the federal 21 Mobile Telecommunications Sourcing Act, the director shall, if 22 requested, enter into agreements consistent with the provisions 23 of the federal Act. > 24 5. Page 87, line 12, after < six > by inserting < and 25 three-eighths > 26 6. Page 87, after line 27 by inserting: 27 < Sec. ___. Section 423.2, subsection 14, Code 2018, is 28 amended to read as follows: 29 14. The sales tax rate of six and three-eighths percent is 30 reduced to five and three-eighths percent on January 1, 2030. > 31 7. Page 88, line 18, by striking < 461.31, if applicable > and 32 inserting < 461.31 > 33 8. Page 98, after line 28 by inserting: 34 < Sec. ___. Section 423.5, subsection 1, unnumbered 35 -3- S5302.5720 (1) 87 mm/jh 3/ 4 #4. #5. #6. #7. #8.

paragraph 1, Code 2018, is amended to read as follows: 1 Except as provided in paragraph “c” , an excise tax at the 2 rate of six and three-eighths percent of the purchase price or 3 installed purchase price is imposed on the following: > 4 9. Page 100, after line 4 by inserting: 5 < Sec. ___. Section 423.5, subsection 5, Code 2018, is 6 amended to read as follows: 7 5. The use tax rate of six and three-eighths percent is 8 reduced to five and three-eighths percent on January 1, 2030. > 9 10. Page 121, after line 27 by inserting: 10 < Sec. ___. Section 423.43, subsection 1, paragraph b, Code 11 2018, is amended to read as follows: 12 b. Subsequent to the deposit into the general fund of the 13 state and after the transfer of such pursuant to paragraph “a” , 14 the department shall do the following in the order prescribed: 15 (1) Transfer the revenues collected under chapter 423B , the 16 department shall transfer one-sixth . 17 (2) Transfer fifteen and six thousand eight hundred 18 sixty-three ten-thousandths percent of such remaining revenues 19 to the secure an advanced vision for education fund created in 20 section 423F.2 . This paragraph subparagraph (2) is repealed 21 December 31, 2029. > 22 11. By renumbering as necessary. 23 ______________________________ DAVID JOHNSON -4- S5302.5720 (1) 87 mm/jh 4/ 4 #9. #10. #11.