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