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Chapter 1095 (SF2306)  REGULATION OF BUSINESSES RESPONDING TO STATE-DECLARED DISASTERS
2016 Iowa Acts
establishing the facilitating business rapid response to state-declared disasters Act, and including effective date and retroactive applicability provisions. Section 29C.1, subsection 3, Code 2016, is amended to read as follows: 3. To provide for ...
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Chapter 1117 (SF2312)  STATE SALES TAX — REBATE FOR BASEBALL AND SOFTBALL TOURNAMENT FACILITY
2016 Iowa Acts
modifying the state sales tax rebate to the owner or operator of a baseball and softball tournament facility and movie site. NEW SECTION 15F.207 Baseball and softball complex sales tax rebate. 1. Definitions. As used in this section , unless the...
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Chapter 1007 (HF2433)  STATE TAXATION — TEMPORARY INTERNAL REVENUE CODE REFERENCES UPDATE — BONUS DEPRECIATION — SALES AND USE TAXES
2016 Iowa Acts
relating to state taxation by temporarily updating the Code references to the Internal Revenue Code, decoupling from certain federal bonus depreciation provisions, rescinding certain administrative rules and rule amendments and modifying the sales...
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The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions. A district is a tax-certifying body for purposes of section 423.4, subsection 1 .
As used in this section, unless the context otherwise requires, “baseball and softball complex” and “owner or operator” mean the same as defined in section 423.4, subsection 10. An entity that has made or is making an application under sectio...