House File 632 - Introduced HOUSE FILE 632 BY SANDS A BILL FOR An Act providing a sales tax exemption for substance abuse 1 treatment programs. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2256YH (5) 84 tw/sc

H.F. 632 Section 1. Section 423.3, Code 2011, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 96. The sales price of a substance abuse 3 treatment program. For purposes of this subsection, “substance 4 abuse” means the same as defined in section 125.2. 5 EXPLANATION 6 This bill provides a sales tax exemption for the sales price 7 of a substance abuse treatment program. 8 By operation of Code section 423.6, an item exempt from the 9 imposition of the sales tax is also exempt from the use tax 10 imposed in Code section 423.5. 11 -1- LSB 2256YH (5) 84 tw/sc 1/ 1