House File 130 - Introduced HOUSE FILE 130 BY SALMON A BILL FOR An Act exempting from the sales tax certain required equipment 1 and supplies purchased by a volunteer fire fighter, 2 emergency medical services personnel, or a reserve peace 3 officer. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1403YH (2) 86 mm/sc
H.F. 130 Section 1. Section 423.3, Code 2015, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 101. a. The sales price from the sale of 3 required equipment and supplies purchased by a volunteer fire 4 fighter, emergency medical services personnel, or a reserve 5 peace officer. 6 b. A fire chief, chief of police, sheriff, commissioner of 7 public safety, or other appropriate supervisor of a volunteer 8 fire fighter, emergency medical services personnel, or a 9 reserve peace officer shall keep a list of all required 10 equipment and supplies and provide the list to the department. 11 c. For purposes of this subsection: 12 (1) “Required equipment and supplies” means tangible 13 personal property that meets all of the following requirements: 14 (a) The tangible personal property is required by a fire 15 chief, chief of police, sheriff, commissioner of public safety, 16 or other appropriate supervisor, or by local, state, or federal 17 law, as a condition for service as a volunteer fire fighter, 18 emergency medical services personnel, or a reserve peace 19 officer. 20 (b) The tangible personal property is not provided to the 21 volunteer fire fighter, emergency medical services personnel, 22 or the reserve peace officer by the entity with which the 23 volunteer fire fighter, emergency medical services personnel, 24 or the reserve peace officer serves. 25 (c) The tangible personal property is included on the list 26 provided to the department pursuant to paragraph “b” of this 27 subsection by the relevant supervisor of the volunteer fire 28 fighter, emergency medical services personnel, or the reserve 29 peace officer. 30 (2) “Volunteer fire fighter” , “emergency medical services 31 personnel” , and “reserve peace officer” all mean the same as 32 defined in section 422.12. 33 EXPLANATION 34 The inclusion of this explanation does not constitute agreement with 35 -1- LSB 1403YH (2) 86 mm/sc 1/ 2
H.F. 130 the explanation’s substance by the members of the general assembly. 1 This bill exempts from the sales tax the purchase of required 2 equipment and supplies by a volunteer fire fighter, emergency 3 medical services personnel, or a reserve peace officer, as 4 defined in the bill. 5 The supervisor of a volunteer fire fighter, emergency 6 medical services personnel, or a reserve peace officer is 7 required to keep a list of required equipment and supplies and 8 provide the list to the department of revenue (department). 9 “Required equipment and supplies” is defined in the bill 10 to include any tangible personal property required by a 11 supervisor or by local, state, or federal law as a condition 12 for service as a volunteer fire fighter, emergency medical 13 service personnel, or a reserve peace officer. The equipment 14 or supplies must not be provided by the entity with which the 15 volunteer fire fighter, emergency medical service personnel, or 16 the reserve peace officer is serving, and must be included on 17 the list provided to the department. 18 By operation of Code section 423.6, an item exempt from the 19 imposition of the sales tax is also exempt from the use tax 20 imposed in Code section 423.5. 21 -2- LSB 1403YH (2) 86 mm/sc 2/ 2