Senate File 35 - Introduced





                                       SENATE FILE       
                                       BY  DANIELSON

                                       (COMPANION TO LSB 1112HH
                                        BY JACOBY)


    Passed Senate,  Date               Passed House, 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 1112SS 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 1112SS 83
  1 15 tw/sc/8