House
File
2027
-
Introduced
HOUSE
FILE
2027
BY
STECKMAN
A
BILL
FOR
An
Act
concerning
the
sales
and
use
tax
imposed
on
the
1
operation
of
bingo
games.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5053YH
(3)
83
ec/sc
H.F.
2027
Section
1.
Section
423.2,
subsection
4,
paragraph
b,
Code
1
2009,
is
amended
to
read
as
follows:
2
b.
The
tax
imposed
under
this
subsection
covers
the
total
3
amount
from
the
operation
of
games
of
skill,
games
of
chance,
4
and
raffles,
and
bingo
games
as
defined
in
chapter
99B,
card
5
game
tournaments
conducted
under
section
99B.7B,
and
musical
6
devices,
weighing
machines,
shooting
galleries,
billiard
and
7
pool
tables,
bowling
alleys,
pinball
machines,
slot-operated
8
devices
selling
merchandise
not
subject
to
the
general
sales
9
taxes
,
the
total
amount
less
amounts
disbursed
to
charitable
10
purposes
as
required
by
section
99B.7,
subsection
3,
paragraphs
11
“b”
and
“c”
,
from
the
operation
of
bingo
games
as
defined
in
12
chapter
99B,
and
on
the
total
amount
from
devices
or
systems
13
where
prizes
are
in
any
manner
awarded
to
patrons
and
upon
the
14
receipts
from
fees
charged
for
participation
in
any
game
or
15
other
form
of
amusement,
and
generally
upon
the
sales
price
16
from
any
source
of
amusement
operated
for
profit,
not
specified
17
in
this
section,
and
upon
the
sales
price
from
which
tax
is
18
not
collected
for
tickets
or
admission,
but
tax
shall
not
be
19
imposed
upon
any
activity
exempt
from
sales
tax
under
section
20
423.3,
subsection
78.
Every
person
receiving
any
sales
price
21
from
the
sources
described
in
this
section
is
subject
to
all
22
provisions
of
this
subchapter
relating
to
retail
sales
tax
and
23
other
provisions
of
this
chapter
as
applicable.
24
EXPLANATION
25
This
bill
provides
that
the
sales
and
use
tax
imposed
on
the
26
operation
of
bingo
games
shall
be
on
the
gross
amount
less
the
27
amounts
disbursed
for
charitable
purposes.
Current
law
imposes
28
the
tax
on
the
gross
amount
derived
from
the
bingo
games.
29
-1-
LSB
5053YH
(3)
83
ec/sc
1/
1