Senate
File
2317
-
Introduced
SENATE
FILE
2317
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SF
2033)
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:
5
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2317
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
the
10
effective
date
of
this
Act,
shall
be
limited
to
twenty-five
11
thousand
dollars
in
the
aggregate
and
shall
not
be
allowed
12
unless
refund
claims
are
filed
prior
to
October
1,
2016,
13
notwithstanding
any
other
provision
of
law
to
the
contrary.
14
If
the
amount
of
claims
totals
more
than
twenty-five
thousand
15
dollars
in
the
aggregate,
the
department
of
revenue
shall
16
prorate
the
twenty-five
thousand
dollars
among
all
claimants
in
17
relation
to
the
amounts
of
the
claimants’
valid
claims.
18
Sec.
3.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
19
immediate
importance,
takes
effect
upon
enactment.
20
Sec.
4.
RETROACTIVE
APPLICABILITY.
This
Act
applies
21
retroactively
to
July
1,
2005.
22
EXPLANATION
23
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
24
the
explanation’s
substance
by
the
members
of
the
general
assembly.
25
This
bill
exempts
from
the
sales
tax
the
sales
price
of
26
chemicals,
sorbents,
or
reagents
sold,
or
test
laboratory
27
services
furnished,
to
a
nonprofit
human
blood
collection
28
and
processing
establishment
that
meets
the
definition
of
29
establishment
in
21
C.F.R.
§607.3(c).
That
federal
regulation
30
defines
“establishment”
to
mean
a
place
of
business
under
31
one
management
at
one
general
physical
location.
The
term
32
includes,
among
others,
human
blood
and
plasma
donor
centers,
33
blood
banks,
transfusion
services,
other
blood
product
34
manufacturers,
and
independent
laboratories
that
engage
in
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2317
quality
control
and
testing
for
registered
blood
product
1
establishments.
2
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
3
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
4
imposed
in
Code
section
423.5.
5
The
bill
limits
refunds
of
taxes,
interest,
or
penalties
6
arising
from
claims
resulting
from
the
enactment
of
the
bill
7
for
sales
occurring
between
July
1,
2005,
and
the
effective
8
date
of
the
bill
to
$25,000
in
the
aggregate,
and
requires
such
9
claims
to
be
filed
prior
to
October
1,
2016.
If
the
aggregate
10
amount
of
refund
claims
exceeds
$25,000,
the
department
of
11
revenue
is
required
to
prorate
the
$25,000
among
all
claimants
12
in
relation
to
each
claim
amount.
13
The
bill
takes
effect
upon
enactment
and
applies
14
retroactively
to
July
1,
2005.
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