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