House File 2361

                                       HOUSE FILE       
                                       BY  COMMITTEE ON HUMAN RESOURCES

                                       (SUCCESSOR TO HF 2043)


    Passed House, Date                Passed Senate,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act exempting sales made to nonprofit child care centers from
  2    the sales and use taxes.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 5562HV 80
  5 mg/sh/8

PAG LIN

  1  1    Section 1.  Section 423.3, as enacted by 2003 Iowa Acts,
  1  2 First Extraordinary Session, chapter 2, section 96, is amended
  1  3 by adding the following new subsection:
  1  4    NEW SUBSECTION.  84.  The sales price of tangible personal
  1  5 property sold, or of services furnished, to a nonprofit child
  1  6 care center licensed under section 237A.2.
  1  7                           EXPLANATION
  1  8    This bill exempts from the sales and use taxes the sale of
  1  9 tangible personal property and services sold to a nonprofit
  1 10 child care center licensed by the department of human
  1 11 services.
  1 12 LSB 5562HV 80
  1 13 mg/sh/8
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