Senate File 221 - Introduced



                                       SENATE FILE       
                                       BY  DANIELSON


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

                                      A BILL FOR

  1 An Act providing a sales tax exemption for the construction and
  2    operation of nonprofit organizations that receive and
  3    distribute food.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1806SS 82
  6 ak/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.  88A.  The sales price from the sale of
  1  4 building materials, supplies, goods, wares, or merchandise
  1  5 sold and services provided to a nonprofit organization whose
  1  6 primary activity is to receive and distribute food to persons
  1  7 in need.
  1  8                           EXPLANATION
  1  9    This bill exempts from sales tax the sale of materials and
  1 10 services provided for construction and operation of a facility
  1 11 for a nonprofit organization whose primary activity is to
  1 12 receive and distribute food to persons in need.
  1 13 LSB 1806SS 82
  1 14 ak:sc/je/5