Senate File 2 - Introduced





                                       SENATE FILE       
                                       BY  JOHNSON


    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:
  3 TLSB 1448SS 83
  4 ak/sc/8

PAG LIN



  1  1    Section 1.  Section 423.3, subsection 68, paragraph a, Code
  1  2 2009, 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(68) is amended to
  1 14 remove provisions that provided a limited exemption
  1 15 previously.
  1 16 LSB 1448SS 83
  1 17 ak/sc/8