Senate File 2047 - Introduced



                                       SENATE FILE       
                                       BY  WARNSTADT and WIECK


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

                                      A BILL FOR

  1 An Act relating to the application of the sales tax to only
  2    certain recreational fees paid to cities or counties.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 5500XS 81
  5 mg/sh/8

PAG LIN



  1  1    Section 1.  Section 423.3, subsection 32, paragraph d, Code
  1  2 Supplement 2005, is amended to read as follows:
  1  3    d.  Fees paid to cities and counties for the privilege of
  1  4 participating in any organized athletic sports sponsored by a
  1  5 city or county.
  1  6                           EXPLANATION
  1  7    Current sales tax law provides an exemption for property
  1  8 sold or services furnished by a city or county except for
  1  9 certain designated items, including fees charged for the
  1 10 privilege of participating in athletic sports, to which sales
  1 11 tax applies.  This bill narrows the exception, applying the
  1 12 sales tax only to fees charged for participating in organized
  1 13 athletic sports sponsored by a city or county.
  1 14 LSB 5500XS 81
  1 15 mg:rj/sh/8