HF 130 (LSB 1403YH (2) 86)

HOUSE FILE 130

BY  SALMON

A BILL FOR

An Act exempting from the sales tax certain required equipment and supplies purchased by a volunteer fire fighter, emergency medical services personnel, or a reserve peace officer.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, Code 2015, is amended by adding the following new subsection:
   NEW SUBSECTION.  101.  a.  The sales price from the sale of required equipment and supplies purchased by a volunteer fire fighter, emergency medical services personnel, or a reserve peace officer.
   b.  A fire chief, chief of police, sheriff, commissioner of public safety, or other appropriate supervisor of a volunteer fire fighter, emergency medical services personnel, or a reserve peace officer shall keep a list of all required equipment and supplies and provide the list to the department.
   c.  For purposes of this subsection:
   (1)  “Required equipment and supplies” means tangible personal property that meets all of the following requirements:
   (a)  The tangible personal property is required by a fire chief, chief of police, sheriff, commissioner of public safety, or other appropriate supervisor, or by local, state, or federal law, as a condition for service as a volunteer fire fighter, emergency medical services personnel, or a reserve peace officer.
   (b)  The tangible personal property is not provided to the volunteer fire fighter, emergency medical services personnel, or the reserve peace officer by the entity with which the volunteer fire fighter, emergency medical services personnel, or the reserve peace officer serves.
   (c)  The tangible personal property is included on the list provided to the department pursuant to paragraph “b” of this subsection by the relevant supervisor of the volunteer fire fighter, emergency medical services personnel, or the reserve peace officer.
   (2)  “Volunteer fire fighter”, “emergency medical services personnel”, and “reserve peace officer” all mean the same as defined in section 422.12.
EXPLANATION
The inclusion of this explanation does not constitute agreement with

the explanation’s substance by the members of the general assembly.
   This bill exempts from the sales tax the purchase of required equipment and supplies by a volunteer fire fighter, emergency medical services personnel, or a reserve peace officer, as defined in the bill.
   The supervisor of a volunteer fire fighter, emergency medical services personnel, or a reserve peace officer is required to keep a list of required equipment and supplies and provide the list to the department of revenue (department). “Required equipment and supplies” is defined in the bill to include any tangible personal property required by a supervisor or by local, state, or federal law as a condition for service as a volunteer fire fighter, emergency medical service personnel, or a reserve peace officer. The equipment or supplies must not be provided by the entity with which the volunteer fire fighter, emergency medical service personnel, or the reserve peace officer is serving, and must be included on the list provided to the department.
   By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.