House
File
663
-
Introduced
HOUSE
FILE
663
BY
SWEENEY
A
BILL
FOR
An
Act
providing
a
sales
tax
exemption
for
the
sales
price
1
of
certain
sales
of
clay
and
paper
targets
and
including
2
effective
date
and
retroactive
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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2395HH
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tw/sc
H.F.
663
Section
1.
Section
423.3,
Code
2011,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
96.
The
sales
price
from
the
sale
of
3
clay
targets
and
paper
targets
that
are
to
be
stored,
used,
4
or
consumed
by
a
shooting
facility,
if
any
of
the
following
5
applies:
6
a.
The
shooting
facility
is
required
to
collect
sales
taxes
7
imposed
on
the
sales
price
of
charges
for
shooting
at
the
8
facility.
9
b.
The
shooting
facility
is
a
nonprofit
organization
that
10
charges
for
shooting
at
the
facility,
and
the
sales
price
of
11
such
charges
are
exempt
as
casual
sales
under
subsection
39.
12
Sec.
2.
REFUNDS.
13
1.
Refunds
of
taxes,
interest,
or
penalties
that
arise
14
from
claims
resulting
from
the
enactment
of
section
423.3,
15
subsection
96,
in
this
Act,
for
the
exemption
of
sales
of
clay
16
targets
and
paper
targets
occurring
between
January
1,
2001,
17
and
the
effective
date
of
this
Act,
shall
be
limited
to
ten
18
thousand
dollars
in
the
aggregate
and
shall
not
be
allowed
19
unless
refund
claims
are
filed
prior
to
October
1,
2011,
20
notwithstanding
any
other
provision
of
law.
21
2.
If
the
amount
of
claims
totals
more
than
ten
thousand
22
dollars
in
the
aggregate,
the
department
of
revenue
shall
23
prorate
the
ten
thousand
dollars
among
all
claimants
in
24
relation
to
the
amounts
of
the
claimants’
valid
claims.
25
3.
Claimants
shall
not
be
entitled
to
interest
on
any
26
refunds.
27
Sec.
3.
EFFECTIVE
UPON
ENACTMENT
AND
RETROACTIVE
28
APPLICABILITY.
This
Act,
being
deemed
of
immediate
importance,
29
takes
effect
upon
enactment
and
applies
retroactively
to
30
January
1,
2001.
31
EXPLANATION
32
This
bill
provides
a
sales
tax
exemption
for
the
sale
of
33
clay
and
paper
targets
if
they
are
sold
to
a
shooting
facility
34
that
collects
sales
taxes
on
the
charges
for
shooting
at
the
35
-1-
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2395HH
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2
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663
facility
or
if
the
charges
for
shooting
at
the
facility
are
1
exempt
as
casual
sales.
2
Because
the
exemption
is
retroactive
to
January
1,
2001,
the
3
bill
provides
for
refund
claims
of
$10,000
in
the
aggregate
4
arising
as
a
result
of
the
bill.
5
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
6
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
7
imposed
in
Code
section
423.5.
8
The
bill
takes
effect
upon
enactment
and
applies
9
retroactively
to
January
1,
2001.
10
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(7)
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2