HSB 622 (LSB 5516YC (3) 89)

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 preparedness supplies.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, subsection 68, paragraph a, Code 2022, is amended to read as follows:
   a.  (1)  The sales price from the sale of an article of clothing all of the following:
   (a)  Clothing designed to be worn on or about the human body if all of the following apply:.
   (b)  Emergency preparedness supplies.
   (2)  This subsection applies under all of the following circumstances:
   (1)  (a)  The sales price of the article is less than one hundred dollars, except for the sales price of tie-down kits, portable generators, transfer switches, and inverters which may equal or exceed one hundred dollars up to a maximum sales price of five thousand dollars.
   (2)  (b)  The sale takes place during a period beginning at 12:01 a.m. on the first Friday in August and ending at midnight on the following Saturday.
    Sec. 2.  Section 423.3, subsection 68, paragraph c, subparagraph (1), unnumbered paragraph 1, Code 2022, is amended to read as follows:
   “Clothing” means all an article of human wearing apparel suitable for general use.
    Sec. 3.  Section 423.3, subsection 68, paragraph c, Code 2022, is amended by adding the following new subparagraph:
   NEW SUBPARAGRAPH.  (03)  “Emergency preparedness supplies” means a collection of basic household items purchased by individuals or families for household use in the event of an emergency. “Emergency preparedness supplies” includes but is not limited to batteries, artificial ice packs, portable light sources, portable radios, tarps and plastic drop cloths, bungee cords, ropes, paracords, ground anchor systems, tie-down kits, ratchet straps, duct tape, smoke detectors, carbon monoxide detectors, fire extinguishers, gas containers, water storage containers, nonelectric food storage containers, bottled water, manual can openers, hand-held electronic communication device chargers, first aid kits, emergency ladders, transfer switches, inverters, and inverter power cables, and no more than one portable or permanent generator per household per the time period described in paragraph “a”, subparagraph (2), subparagraph division (b).
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill modifies the sales tax holiday. The bill adds the purchase of emergency preparedness supplies to the existing sales tax holiday for clothing during the period beginning at 12:01 a.m. on the first Friday of August and ending at midnight the following Saturday. As with an article of clothing, an emergency preparedness supply item must be under $100 to qualify for the sales tax holiday, except for generators and other specified items which qualify if the sales price does not exceed $5,000. The bill limits the purchase of a portable or permanent generator to one such item per household per sales tax holiday period. The bill defines “emergency preparedness supplies” to mean a collection of basic household items needed in the event of an emergency and includes a list of the items.