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Senate File 604 - IntroducedA Bill ForAn Act 1modifying the sales tax holiday to include emergency
2preparedness supplies.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 68, paragraph a, Code
22021, is amended to read as follows:
3a. (1) The sales price from the sale of an article of
4clothing the following:
5(a) Clothingdesigned to be worn on or about the human body
6if all of the following apply:.
7(b) Emergency preparedness supplies.
8(2) This subsection applies under the following
9circumstances:
10(1) (a) The sales price of the article is less than one
11hundred dollars, except for the sales price of tie down kits,
12portable generators, transfer switches, and inverters which may
13equal or exceed one hundred dollars.
14(2) (b) The sale takes place during a period beginning at
1512:01 a.m.on the first Friday in August and ending at midnight
16on the following Saturday.
17 Sec. 2. Section 423.3, subsection 68, paragraph c,
18subparagraph (1), unnumbered paragraph 1, Code 2021, is amended
19to read as follows:
20“Clothing” means all an article of human wearing apparel
21suitable for general use.
22 Sec. 3. Section 423.3, subsection 68, paragraph c, Code
232021, is amended by adding the following new subparagraph:
24 NEW SUBPARAGRAPH. (03) “Emergency preparedness supplies”
25means a collection of basic household items needed in the event
26of an emergency. “Emergency preparedness supplies” includes
27but is not limited to batteries, artificial ice and packs,
28portable light sources, portable radios, tarps and plastic drop
29cloths, bungee cords, ropes, paracords, ground anchor systems,
30tie down kits, ratchet straps, duct tape, smoke detectors,
31carbon monoxide detectors, fire extinguishers, gas containers,
32water storage containers, nonelectric food storage containers,
33bottled water, manual can openers, hand-held electronic
34communication device chargers, first aid kits, emergency
35ladders, portable generators, transfer switches, inverters, and
-1-1inverter power cables.
2EXPLANATION
3The inclusion of this explanation does not constitute agreement with
4the explanation’s substance by the members of the general assembly.
5This bill modifies the sales tax holiday. The bill adds the
6purchase of emergency preparedness supplies to the existing
7sales tax holiday for clothing during the period beginning at
812:01 a.m.on the first Friday of August and ending at midnight
9the following Saturday. As with an article of clothing, an
10emergency preparedness supply item must be under $100 to
11qualify for the sales tax holiday, except for certain specified
12items. The bill defines “emergency preparedness supplies” to
13mean a collection of basic household items needed in the event
14of an emergency, including a list of some of the items.
-2-jm/jh
2preparedness supplies.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, subsection 68, paragraph a, Code
22021, is amended to read as follows:
3a. (1) The sales price from the sale of an article of
4clothing the following:
5(a) Clothingdesigned to be worn on or about the human body
6if all of the following apply:.
7(b) Emergency preparedness supplies.
8(2) This subsection applies under the following
9circumstances:
10(1) (a) The sales price of the article is less than one
11hundred dollars, except for the sales price of tie down kits,
12portable generators, transfer switches, and inverters which may
13equal or exceed one hundred dollars.
14(2) (b) The sale takes place during a period beginning at
1512:01 a.m.on the first Friday in August and ending at midnight
16on the following Saturday.
17 Sec. 2. Section 423.3, subsection 68, paragraph c,
18subparagraph (1), unnumbered paragraph 1, Code 2021, is amended
19to read as follows:
20“Clothing” means all an article of human wearing apparel
21suitable for general use.
22 Sec. 3. Section 423.3, subsection 68, paragraph c, Code
232021, is amended by adding the following new subparagraph:
24 NEW SUBPARAGRAPH. (03) “Emergency preparedness supplies”
25means a collection of basic household items needed in the event
26of an emergency. “Emergency preparedness supplies” includes
27but is not limited to batteries, artificial ice and packs,
28portable light sources, portable radios, tarps and plastic drop
29cloths, bungee cords, ropes, paracords, ground anchor systems,
30tie down kits, ratchet straps, duct tape, smoke detectors,
31carbon monoxide detectors, fire extinguishers, gas containers,
32water storage containers, nonelectric food storage containers,
33bottled water, manual can openers, hand-held electronic
34communication device chargers, first aid kits, emergency
35ladders, portable generators, transfer switches, inverters, and
-1-1inverter power cables.
2EXPLANATION
3The inclusion of this explanation does not constitute agreement with
4the explanation’s substance by the members of the general assembly.
5This bill modifies the sales tax holiday. The bill adds the
6purchase of emergency preparedness supplies to the existing
7sales tax holiday for clothing during the period beginning at
812:01 a.m.on the first Friday of August and ending at midnight
9the following Saturday. As with an article of clothing, an
10emergency preparedness supply item must be under $100 to
11qualify for the sales tax holiday, except for certain specified
12items. The bill defines “emergency preparedness supplies” to
13mean a collection of basic household items needed in the event
14of an emergency, including a list of some of the items.
-2-jm/jh