House
File
681
-
Enrolled
House
File
681
AN
ACT
EXEMPTING
FROM
THE
SALES
AND
USE
TAX
THE
SALES
PRICE
OF
TANGIBLE
PERSONAL
PROPERTY
OR
SPECIFIED
DIGITAL
PRODUCTS
SOLD
AND
SERVICES
FURNISHED
TO
A
COUNTY
OR
DISTRICT
FAIR,
AND
MAKING
A
COUNTY
OR
DISTRICT
FAIR
A
DESIGNATED
EXEMPT
ENTITY.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
423.3,
subsection
23,
Code
2024,
is
amended
to
read
as
follows:
23.
The
sales
price
of
tangible
personal
property
or
specified
digital
products
sold,
or
of
services
furnished,
if
such
tangible
personal
property,
specified
digital
products,
or
services
are
sold
to
or
by
a
fair
organized
under
chapter
174
.
House
File
681,
p.
2
Sec.
2.
Section
423.4,
subsection
1,
paragraph
a,
Code
2024,
is
amended
by
adding
the
following
new
subparagraph:
NEW
SUBPARAGRAPH
.
(10)
A
fair
organized
under
chapter
174.
______________________________
PAT
GRASSLEY
Speaker
of
the
House
______________________________
AMY
SINCLAIR
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
681,
Ninetieth
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2024
______________________________
KIM
REYNOLDS
Governor