Senate File 2300 - Introduced
SENATE FILE
BY KETTERING
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act providing a sales tax exemption from the sale of clothing.
2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 423.3, subsection 68, paragraph a, Code
1 2 Supplement 2007, is amended to read as follows:
1 3 a. The sales price from the sale of an article of clothing
1 4 designed to be worn on or about the human body if all of the
1 5 following apply:
1 6 (1) The sales price of the article is less than one
1 7 hundred dollars.
1 8 (2) The sale takes place during a period beginning at
1 9 12:01 a.m. on the first Friday in August and ending at
1 10 midnight on the following Saturday.
1 11 EXPLANATION
1 12 This bill provides a sales tax exemption from the sales
1 13 price of clothing. Code section 423.3, subsection 68, is
1 14 amended to remove provisions that provided a limited exemption
1 15 previously.
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