House File 169 - Introduced HOUSE FILE BY JACOBY Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to the state and local hotel and motel tax by 2 making taxable certain transactions exempt from the sales tax. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1112HH 83 5 tw/sc/8 PAG LIN 1 1 Section 1. Section 423A.5, subsection 1, paragraph c, Code 1 2 2009, is amended by striking the paragraph. 1 3 Sec. 2. Section 423A.5, subsection 2, paragraph c, Code 1 4 2009, is amended by striking the paragraph. 1 5 EXPLANATION 1 6 This bill relates to the state and local hotel and motel 1 7 tax by making taxable certain transactions exempt from the 1 8 sales tax. 1 9 Current law exempts from the state and local hotel and 1 10 motel tax the sales price from transactions also exempt from 1 11 the state sales tax under Code section 423.3. The bill makes 1 12 these transactions subject to the state and local hotel and 1 13 motel tax. 1 14 LSB 1112HH 83 1 15 tw/sc/8