Senate Study Bill 1311 



                                       SENATE FILE       
                                       BY  (PROPOSED COMMITTEE ON
                                            WAYS AND MEANS BILL BY
                                            CHAIRPERSON BOLKCOM)


    Passed Senate, Date               Passed House,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act eliminating the sales tax exemption for certain video
  2    rental sales.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 2689XC 83
  5 tw/mg:sc/24

PAG LIN



  1  1    Section 1.  Section 423.3, subsection 41, Code 2009, is
  1  2 amended by striking the subsection.
  1  3                           EXPLANATION
  1  4    Current law provides an exemption from the imposition of
  1  5 the sales tax for the sales price of the rental of certain
  1  6 media if the lessee of the media is charging patrons for the
  1  7 purpose of viewing the media and the charge is subject to the
  1  8 sales tax or if the media is broadcast for public viewing or
  1  9 listening.
  1 10    The forms of media that qualify for the exemption include:
  1 11 motion picture films, video and audio tapes, video and audio
  1 12 discs, records, photos, copy, scripts, or other media used for
  1 13 the purpose of transmitting that which can be seen, heard, or
  1 14 read.
  1 15    This bill eliminates this sales tax exemption.
  1 16 LSB 2689XC 83
  1 17 tw/mg:sc/24