Senate Study Bill 1240 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON DAWSON) 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 1972XC (3) 89 jm/jh
S.F. _____ Section 1. Section 423.3, subsection 68, paragraph a, Code 1 2021, is amended to read as follows: 2 a. (1) The sales price from the sale of an article of 3 clothing 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 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 . 13 (2) (b) The sale takes place during a period beginning at 14 12:01 a.m. on the first Friday in August and ending at midnight 15 on the following Saturday. 16 Sec. 2. Section 423.3, subsection 68, paragraph c, 17 subparagraph (1), unnumbered paragraph 1, Code 2021, is amended 18 to read as follows: 19 “Clothing” means all an article of human wearing apparel 20 suitable for general use. 21 Sec. 3. Section 423.3, subsection 68, paragraph c, Code 22 2021, is amended by adding the following new subparagraph: 23 NEW SUBPARAGRAPH . (03) “Emergency preparedness supplies” 24 means a collection of basic household items needed in the event 25 of an emergency. “Emergency preparedness supplies” includes 26 but is not limited to batteries, artificial ice and packs, 27 portable light sources, portable radios, tarps and plastic drop 28 cloths, bungee cords, ropes, paracords, ground anchor systems, 29 tie down kits, ratchet straps, duct tape, smoke detectors, 30 carbon monoxide detectors, fire extinguishers, gas containers, 31 water storage containers, nonelectric food storage containers, 32 bottled water, manual can openers, hand-held electronic 33 communication device chargers, first aid kits, emergency 34 ladders, portable generators, transfer switches, inverters, and 35 -1- LSB 1972XC (3) 89 jm/jh 1/ 2
S.F. _____ inverter power cables. 1 EXPLANATION 2 The inclusion of this explanation does not constitute agreement with 3 the explanation’s substance by the members of the general assembly. 4 This bill modifies the sales tax holiday. The bill adds the 5 purchase of emergency preparedness supplies to the existing 6 sales tax holiday for clothing during the period beginning at 7 12:01 a.m. on the first Friday of August and ending at midnight 8 the following Saturday. As with an article of clothing, an 9 emergency preparedness supply item must be under $100 to 10 qualify for the sales tax holiday, except for certain specified 11 items. The bill defines “emergency preparedness supplies” to 12 mean a collection of basic household items needed in the event 13 of an emergency, including a list of some of the items. 14 -2- LSB 1972XC (3) 89 jm/jh 2/ 2