H-8087

   Amend Senate File 345, as amended, passed, and reprinted by the Senate, as follows:
   1.  By striking page 4, line 32, through page 5, line 9, and inserting: 
   <4.  Issuance.
   a.  Cities may approve device retailer permit applications for applicants located within their respective limits. County boards of supervisors may approve device retailer permit applications for applicants located in their respective counties, outside of the corporate limits of cities.
   b.  Upon approval of a device retailer permit application by a city or county, the department shall issue the permit to the applicant on behalf of the city or county, as applicable, in a manner determined by the department. A city or county shall use the department’s electronic portal to process device retailer permit applications. A city or county that is unable to use the department’s electronic portal may request permission from the director to process device retailer permit applications by another method.
   c.  The department shall submit the current list of all device retailer permits issued to the department of health and human services by the last day of each quarter of a state fiscal year.>
   2.  Page 5, by striking lines 14 and 15 and inserting <the period ending June 30 next, to the department. The fee for a device retailer>
   3.  Page 5, by striking lines 17 through 23 and inserting: 
   <6.  Application.  Device retailer permits shall be issued only upon application, accompanied by the one thousand five hundred dollar fee, made upon forms furnished by the department. The application, any supporting documentation, and the associated fees required by this section shall be submitted to the department electronically. The forms shall specify all of the following:>
   4.  By striking page 6, line 27, through page 7, line 10, and inserting: 
   <1.  A person shall not mail, ship, or otherwise cause to be delivered any device in connection with a delivery sale to any other person within this state unless the person has applied for and holds a device delivery sale permit as provided in this section.
   2.  All device delivery sale permits provided for in this section shall expire on June 30 of each year. A device delivery sale permit shall not be granted or issued until the applicant has paid the fees provided for in this section for the period ending June 30 next, to the department. The fee for a device delivery sale permit is one thousand five hundred dollars.
   3.  Device delivery sale permits shall be issued only upon application, accompanied by the one thousand five hundred dollar fee, made upon forms furnished by the department. The application, any supporting documentation, and the associated fees required by this section shall be submitted to the department electronically. The forms shall specify all of the following:
   a.  The manner under which the device delivery sale permit holder transacts or intends to transact business as a device delivery sale permit holder.
   b.  The principal office, residence, and place of business, to which the device delivery sale permit is to apply.
   c.  If the applicant is not an individual, the names of the partners if the applicant is a partnership or the names of the principal officers or members if the applicant is a legal entity, and their addresses.
   d.  Such other information as the director shall by rule prescribe.>
   5.  Page 7, line 11, by striking <2.> and inserting <4.>
   6.  Page 7, line 35, after <submitted> by inserting <electronically>
   7.  Page 8, line 4, by striking <3.> and inserting <5.>
   8.  Page 8, line 5, after <director> by inserting <electronically>
   9.  Page 8, line 10, by striking <4.> and inserting <6.>
   10.  Page 8, by striking lines 25 through 28 and inserting: 
   <2.  a.  There is levied and imposed an excise tax on a device purchased in this state through a sale by a device retailer or purchased for use in this state through a delivery sale of forty percent of the retail sales price of the device.
   b.  For the purposes of this section, “retail sales price” means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for any of the following:
   (1)  The device retailer’s or device delivery sale permit holder’s cost of the device sold.
   (2)  The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the device retailer or to the device delivery sale permit holder, as applicable, all taxes imposed on the device retailer or the device delivery sale permit holder except as provided in paragraph “c”, subparagraphs (5) and (6), and any other expenses of the device retailer or device delivery sale permit holder.
   (3)  Charges by the device retailer or device delivery sale permit holder for any services necessary to complete the sale, other than delivery and installation charges.
   (4)  Delivery charges.
   c.  “Retail sales price” does not include any of the following:
   (1)  Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a device retailer or a device delivery sale permit holder and taken by a consumer on sale.
   (2)  Interest, financing, carrying charges from credit extended on the sale of a device, if the amount is separately stated on the invoice, bill of sale, or similar document given to the consumer.
   (3)  Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the consumer.
   (4)  Trade discounts given or allowed by manufacturers, distributors, or wholesalers to device retailers or device delivery sale permit holders or by manufacturers or distributors to wholesalers and payments made by manufacturers, distributors, or wholesalers directly to device retailers or device delivery sale permit holders or by manufacturers or distributors to wholesalers to reduce the sales price of the manufacturer’s, distributor’s, or wholesaler’s product or to promote the sale or recognition of the manufacturer’s, distributor’s, or wholesaler’s product. This subparagraph does not apply to coupons issued by manufacturers, distributors, or wholesalers to consumers.
   (5)  Any state or local tax on a sale that is imposed on the device retailer or device delivery sale permit holder if the statute, rule, or local ordinance imposing the tax provides that the device retailer or device delivery sale permit holder may but is not required to collect such tax from the consumer, and if the tax is separately stated on the invoice, bill of sale, or similar document given to the consumer.
   (6)  Any tribal tax on a sale that is imposed on the device retailer or device delivery sale permit holder if the tribal law imposing the tax provides that the device retailer or device delivery sale permit holder may but is not required to collect such tax from the consumer, and if the tax is separately stated on the invoice, bill of sale, or similar document given to the consumer.
   d.  The retail sales price does not include, and the device excise tax shall not apply to, amounts received for charges included in paragraph “b”, subparagraphs (3) and (4), if the charges are separately contracted for, separately stated on the invoice, bill of sale, or similar document given to the consumer, and the amounts represent charges which are not the retail sales price of a taxable sale of a device under this chapter.>
   11.  Page 8, line 35, after <department> by inserting <electronically>
   12.  Page 10, by striking lines 14 through 26 and inserting: 
   <1.  A specialty courts program fund is created in the state treasury under the control of the office of drug control policy. Moneys from permit fees, with the exception of permit fees collected by the department on behalf of cities or counties in the issuance of permits, and excise taxes imposed and collected pursuant to section 453E.5, shall be deposited in the fund. Permit fees collected by the department on behalf of cities under this chapter shall be remitted by the department to the treasurer of the city where the permit is effective and credited to the general fund of the city. Permit fees collected by the department on behalf of counties under this chapter shall be remitted by the department to the treasurer of the county where the permit is effective and credited to the general fund of the county.>
   13.  Page 10, line 27, by striking <governor’s>
   14.  Page 10, line 33, by striking <governor’s>
   15.  Page 11, line 3, by striking <governor’s>
   16.  Page 11, line 25, by striking <governor’s>
   17.  Page 12, by striking lines 24 through 28 and inserting: 
   <c.  A local authority shall report the suspension or revocation of a device retailer permit or a device delivery sale permit under this section to the department within thirty days of the suspension or revocation of the permit.>
   18.  Page 13, line 17, by striking <2024> and inserting <2025>
   19.  By renumbering, redesignating, and correcting internal references as necessary.

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KAUFMANN of Cedar