Senate File 2397 - Introduced



                                       SENATE FILE       
                                       BY  COMMITTEE ON WAYS AND MEANS

                                       (SUCCESSOR TO SSB 3259)


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

                                      A BILL FOR

  1 An Act exempting sales made to facilities used in substance abuse
  2    treatment and prevention programs from sales and use taxes.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 6620SV 81
  5 mg/je/5

PAG LIN



  1  1    Section 1.  Section 423.3, subsection 18, Code Supplement
  1  2 2005, is amended by adding the following new paragraph:
  1  3    NEW PARAGRAPH.  f.  A facility, as defined in section
  1  4 125.2, for use in substance abuse treatment and prevention
  1  5 programs pursuant to chapter 125.
  1  6                           EXPLANATION
  1  7    This bill exempts sales made to a nonprofit corporation
  1  8 which is a facility that provides substance abuse treatment
  1  9 and prevention programs.  A "facility" is defined as an
  1 10 institution, a detoxification center, or an installation
  1 11 providing care, maintenance, and treatment for substance
  1 12 abusers that is licensed by the Iowa department of public
  1 13 health under Code section 125.13, a hospital licensed under
  1 14 Code chapter 135B, or a state mental health institute
  1 15 designated by Code chapter 226.
  1 16 LSB 6620SV 81
  1 17 mg:nh/je/5