Senate File 2065 - Introduced



                                       SENATE FILE       
                                       BY  HOUSER


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

                                      A BILL FOR

  1 An Act exempting sales to nonprofit churches from sales and use
  2    taxes.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 5971SS 81
  5 mg/cf/24

PAG LIN



  1  1    Section 1.  Section 423.3, Code Supplement 2005, is amended
  1  2 by adding the following new subsection:
  1  3    NEW SUBSECTION.  89.  The sales price from the sale of
  1  4 tangible personal property or the furnishing of services to a
  1  5 nonprofit church whose income is exempt from taxation under
  1  6 section 501(c) of the Internal Revenue Code.
  1  7                           EXPLANATION
  1  8    This bill exempts from sales and use taxes the sale of
  1  9 tangible personal property and services furnished to a
  1 10 nonprofit church whose income is exempt from federal taxation.
  1 11 LSB 5971SS 81
  1 12 mg:rj/cf/24