Senate File 104 - Introduced



                                       SENATE FILE       
                                       BY  BLACK and ZIEMAN

                                       (COMPANION TO LSB 1906HH
                                        BY BELL)


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

                                      A BILL FOR

  1 An Act providing a sales and use tax exemption for certain
  2    appliances that meet the energy efficiency rating established
  3    for the appliance by the United States environmental
  4    protection agency and providing an effective date.
  5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  6 TLSB 1906SS 81
  7 mg/pj/5

PAG LIN



  1  1    Section 1.  Section 423.3, Code 2005, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  85.  The sales price from the sale of a
  1  4 clothes washing machine, refrigerator, or dishwasher which
  1  5 meets or exceeds the energy efficiency rating for the
  1  6 applicable appliance under the energy star program established
  1  7 by the United States environmental protection agency in
  1  8 cooperation with the United States department of energy.
  1  9    Sec. 2.  INFORMATION TO PUBLIC.  The department of revenue,
  1 10 in consultation with manufacturers and retailers, and public
  1 11 interest groups, shall develop public information programs and
  1 12 materials to identify and encourage the sales of products
  1 13 eligible for the tax exemption provided under section 1 of
  1 14 this Act.
  1 15    Sec. 3.  EFFECTIVE DATE.  This Act takes effect January 1,
  1 16 2006.
  1 17                           EXPLANATION
  1 18    This bill exempts from sales and use taxes the purchase of
  1 19 clothes washers, refrigerators, and dishwashers that meet
  1 20 energy efficiency standards set under the federal energy star
  1 21 program.  This program was established through the cooperation
  1 22 of the United States department of energy and the United
  1 23 States environmental protection agency.
  1 24    The bill takes effect January 1, 2006.
  1 25 LSB 1906SS 81
  1 26 mg:rj/pj/5