Senate
File
2033
-
Introduced
SENATE
FILE
2033
BY
RAGAN
A
BILL
FOR
An
Act
exempting
from
the
sales
tax
certain
items
and
services
1
sold
to
a
nonprofit
human
blood
collection
and
processing
2
establishment,
including
effective
date
and
retroactive
3
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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2033
Section
1.
Section
423.3,
Code
2016,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
44.
The
sales
price
of
chemicals,
solvents,
3
sorbents,
or
reagents
sold,
or
test
laboratory
services
4
furnished,
to
a
nonprofit
human
blood
collection
and
processing
5
establishment
that
meets
the
definition
of
establishment
in
21
6
C.F.R.
§607.3(c).
7
Sec.
2.
REFUNDS.
Refunds
of
taxes,
interest,
or
penalties
8
that
arise
from
claims
resulting
from
the
enactment
of
9
this
Act,
for
sales
occurring
between
July
1,
2005,
and
10
the
effective
date
of
this
Act,
shall
not
be
allowed,
11
notwithstanding
any
other
provision
of
law
to
the
contrary.
12
Sec.
3.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
13
immediate
importance,
takes
effect
upon
enactment.
14
Sec.
4.
RETROACTIVE
APPLICABILITY.
This
Act
applies
15
retroactively
to
July
1,
2005.
16
EXPLANATION
17
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
18
the
explanation’s
substance
by
the
members
of
the
general
assembly.
19
This
bill
exempts
from
the
sales
tax
the
sales
price
of
20
chemicals,
sorbents,
or
reagents
sold,
or
test
laboratory
21
services
furnished,
to
a
nonprofit
human
blood
collection
22
and
processing
establishment
that
meets
the
definition
of
23
establishment
in
21
C.F.R.
§607.3(c).
That
federal
regulation
24
defines
“establishment”
to
mean
a
place
of
business
under
25
one
management
at
one
general
physical
location.
The
term
26
includes,
among
others,
human
blood
and
plasma
donor
centers,
27
blood
banks,
transfusion
services,
other
blood
product
28
manufacturers,
and
independent
laboratories
that
engage
in
29
quality
control
and
testing
for
registered
blood
product
30
establishments.
31
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
32
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
33
imposed
in
Code
section
423.5.
34
The
bill
prohibits
refunds
of
taxes,
interest,
or
penalties
35
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arising
from
claims
resulting
from
the
enactment
of
the
bill
1
for
sales
occurring
between
July
1,
2005,
and
the
effective
2
date
of
the
bill.
3
The
bill
takes
effect
upon
enactment
and
applies
4
retroactively
to
July
1,
2005.
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