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House File 681 - EnrolledAn Actexempting from the sales and use tax the sales price of
tangible personal property or specified digital products
sold and services furnished to a county or district fair,
and making a county or district fair a designated exempt
entity.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 423.3, subsection 23, Code 2024, is
amended to read as follows:
23. The sales price of tangible personal property or
specified digital products sold, or of services furnished, if
such tangible personal property, specified digital products, or
services are sold to or by a fair organized under chapter 174.
Sec. 2. Section 423.4, subsection 1, paragraph a, Code 2024,
is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH. (10) A fair organized under chapter 174.
______________________________
PAT GRASSLEYSpeaker of the House______________________________
AMY SINCLAIRPresident of the Senate I hereby certify that this bill originated in the House and is known as House File 681, Ninetieth General Assembly.______________________________
MEGHAN NELSONChief Clerk of the HouseApproved _______________, 2024______________________________
KIM REYNOLDSGovernorjm/jh/md
tangible personal property or specified digital products
sold and services furnished to a county or district fair,
and making a county or district fair a designated exempt
entity.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 423.3, subsection 23, Code 2024, is
amended to read as follows:
23. The sales price of tangible personal property or
specified digital products sold, or of services furnished, if
such tangible personal property, specified digital products, or
services are sold to or by a fair organized under chapter 174.
Sec. 2. Section 423.4, subsection 1, paragraph a, Code 2024,
is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH. (10) A fair organized under chapter 174.
______________________________
PAT GRASSLEYSpeaker of the House______________________________
AMY SINCLAIRPresident of the Senate I hereby certify that this bill originated in the House and is known as House File 681, Ninetieth General Assembly.______________________________
MEGHAN NELSONChief Clerk of the HouseApproved _______________, 2024______________________________
KIM REYNOLDSGovernorjm/jh/md