Senate Study Bill 3259 SENATE FILE BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CO=CHAIRPERSONS BOLKCOM AND ZIEMAN) 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 and treatment programs from sales and use taxes. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 6620SC 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 and 1 9 treatment 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 6620SC 81 1 17 mg:nh/je/5