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