House
Study
Bill
622
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
HEIN)
A
BILL
FOR
An
Act
modifying
the
sales
tax
holiday
to
include
emergency
1
preparedness
supplies.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5516YC
(3)
89
jm/jh
H.F.
_____
Section
1.
Section
423.3,
subsection
68,
paragraph
a,
Code
1
2022,
is
amended
to
read
as
follows:
2
a.
(1)
The
sales
price
from
the
sale
of
an
article
of
3
clothing
all
of
the
following:
4
(a)
Clothing
designed
to
be
worn
on
or
about
the
human
body
5
if
all
of
the
following
apply:
.
6
(b)
Emergency
preparedness
supplies.
7
(2)
This
subsection
applies
under
all
of
the
following
8
circumstances:
9
(1)
(a)
The
sales
price
of
the
article
is
less
than
one
10
hundred
dollars
,
except
for
the
sales
price
of
tie-down
kits,
11
portable
generators,
transfer
switches,
and
inverters
which
may
12
equal
or
exceed
one
hundred
dollars
up
to
a
maximum
sales
price
13
of
five
thousand
dollars
.
14
(2)
(b)
The
sale
takes
place
during
a
period
beginning
15
at
12:01
a.m.
on
the
first
Friday
in
August
and
ending
at
16
midnight
on
the
following
Saturday.
17
Sec.
2.
Section
423.3,
subsection
68,
paragraph
c,
18
subparagraph
(1),
unnumbered
paragraph
1,
Code
2022,
is
amended
19
to
read
as
follows:
20
“Clothing”
means
all
an
article
of
human
wearing
apparel
21
suitable
for
general
use.
22
Sec.
3.
Section
423.3,
subsection
68,
paragraph
c,
Code
23
2022,
is
amended
by
adding
the
following
new
subparagraph:
24
NEW
SUBPARAGRAPH
.
(03)
“Emergency
preparedness
supplies”
25
means
a
collection
of
basic
household
items
purchased
by
26
individuals
or
families
for
household
use
in
the
event
of
an
27
emergency.
“Emergency
preparedness
supplies”
includes
but
is
28
not
limited
to
batteries,
artificial
ice
packs,
portable
light
29
sources,
portable
radios,
tarps
and
plastic
drop
cloths,
bungee
30
cords,
ropes,
paracords,
ground
anchor
systems,
tie-down
kits,
31
ratchet
straps,
duct
tape,
smoke
detectors,
carbon
monoxide
32
detectors,
fire
extinguishers,
gas
containers,
water
storage
33
containers,
nonelectric
food
storage
containers,
bottled
34
water,
manual
can
openers,
hand-held
electronic
communication
35
-1-
LSB
5516YC
(3)
89
jm/jh
1/
2
H.F.
_____
device
chargers,
first
aid
kits,
emergency
ladders,
transfer
1
switches,
inverters,
and
inverter
power
cables,
and
no
more
2
than
one
portable
or
permanent
generator
per
household
per
3
the
time
period
described
in
paragraph
“a”
,
subparagraph
(2),
4
subparagraph
division
(b).
5
EXPLANATION
6
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
7
the
explanation’s
substance
by
the
members
of
the
general
assembly.
8
This
bill
modifies
the
sales
tax
holiday.
The
bill
adds
the
9
purchase
of
emergency
preparedness
supplies
to
the
existing
10
sales
tax
holiday
for
clothing
during
the
period
beginning
at
11
12:01
a.m.
on
the
first
Friday
of
August
and
ending
at
midnight
12
the
following
Saturday.
As
with
an
article
of
clothing,
an
13
emergency
preparedness
supply
item
must
be
under
$100
to
14
qualify
for
the
sales
tax
holiday,
except
for
generators
and
15
other
specified
items
which
qualify
if
the
sales
price
does
not
16
exceed
$5,000.
The
bill
limits
the
purchase
of
a
portable
or
17
permanent
generator
to
one
such
item
per
household
per
sales
18
tax
holiday
period.
The
bill
defines
“emergency
preparedness
19
supplies”
to
mean
a
collection
of
basic
household
items
needed
20
in
the
event
of
an
emergency
and
includes
a
list
of
the
items.
21
-2-
LSB
5516YC
(3)
89
jm/jh
2/
2