Senate File 122 - Introduced SENATE FILE BY RIELLY Passed Senate, Date Passed House, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act providing a sales and use tax exemption for certain 2 appliances that meet the energy efficiency rating established 3 for the appliance by the United States environmental 4 protection agency and providing an effective date. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 6 TLSB 2314SS 82 7 mg/je/5 PAG LIN 1 1 Section 1. Section 423.3, Code 2007, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 92. The sales price from the sale of a 1 4 clothes washing machine, refrigerator, or dishwasher which 1 5 meets or exceeds the energy efficiency rating for the 1 6 applicable appliance under the energy star program established 1 7 by the United States environmental protection agency in 1 8 cooperation with the United States department of energy. 1 9 Sec. 2. INFORMATION TO PUBLIC. The department of revenue, 1 10 in consultation with manufacturers and retailers, and public 1 11 interest groups, shall develop public information programs and 1 12 materials to identify and encourage the sales of products 1 13 eligible for the tax exemption provided under section 1 of 1 14 this Act. 1 15 Sec. 3. EFFECTIVE DATE. This Act takes effect January 1, 1 16 2008. 1 17 EXPLANATION 1 18 This bill exempts from sales and use taxes the purchase of 1 19 clothes washers, refrigerators, and dishwashers that meet 1 20 energy efficiency standards set under the federal energy star 1 21 program. This program was established through the cooperation 1 22 of the United States department of energy and the United 1 23 States environmental protection agency. 1 24 The bill takes effect January 1, 2008. 1 25 LSB 2314SS 82 1 26 mg:rj/je/5