House File 2067 - Introduced HOUSE FILE 2067 BY KAUFMANN , L. MILLER , and HELLAND A BILL FOR An Act providing a sales tax exemption from the sale of 1 occupant consumables to be used in transient lodging. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5011YH (9) 83 ak/rj

H.F. 2067 Section 1. Section 423.3, Code Supplement 2009, is amended 1 by adding the following new subsection: 2 NEW SUBSECTION . 96. The sales price from the sale of 3 occupant consumables to the owner or operator of lodging 4 facilities to be used in providing lodging, the renting of 5 which is subject to the state excise tax under chapter 423A. 6 For the purposes of this subsection, the department of revenue 7 shall determine by rule the definition of occupant consumables. 8 EXPLANATION 9 This bill provides an exemption from the state sales tax 10 on certain occupant consumables items sold to the owner or 11 operator of lodging facilities that are to be used in transient 12 lodging, such as hotels and motels, that is subject to the 13 state excise tax in Code chapter 423A. The bill requires the 14 department of revenue by administrative rule to define occupant 15 consumables. 16 -1- LSB 5011YH (9) 83 ak/rj 1/ 1