Senate File 289 - Introduced SENATE FILE 289 BY SWEENEY (COMPANION TO HF 46 BY BODEN) A BILL FOR An Act modifying the sales tax holiday by extending the holiday 1 and including emergency preparedness supplies. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1450XS (1) 90 jm/jh
S.F. 289 Section 1. Section 423.3, subsection 68, paragraph a, Code 1 2023, is amended to read as follows: 2 a. (1) The sales price from the sale of an article of 3 clothing all of 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 if all of the following apply: 8 (1) (a) The sales price of the article item is less than 9 one hundred dollars , except for the sales price of tie-down 10 kits, portable generators, transfer switches, and inverters 11 which may equal or exceed one hundred dollars up to a maximum 12 sales price of five thousand 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 Sunday . 16 Sec. 2. Section 423.3, subsection 68, paragraph c, 17 subparagraph (1), unnumbered paragraph 1, Code 2023, 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 2023, is amended by adding the following new subparagraph: 23 NEW SUBPARAGRAPH . (03) Emergency preparedness supplies 24 means a collection of basic household items purchased by 25 individuals or families for household use in the event of an 26 emergency. Emergency preparedness supplies includes but is 27 not limited to batteries, artificial ice packs, portable light 28 sources, portable radios, tarps and plastic drop cloths, bungee 29 cords, ropes, paracords, ground anchor systems, tie-down kits, 30 ratchet straps, duct tape, smoke detectors, carbon monoxide 31 detectors, fire extinguishers, gas containers, water storage 32 containers, nonelectric food storage containers, bottled 33 water, manual can openers, hand-held electronic communication 34 device chargers, first aid kits, emergency ladders, transfer 35 -1- LSB 1450XS (1) 90 jm/jh 1/ 2
S.F. 289 switches, inverters, and inverter power cables, and no more 1 than one portable or permanent generator per household per 2 the time period described in paragraph a , subparagraph (2), 3 subparagraph division (a). 4 EXPLANATION 5 The inclusion of this explanation does not constitute agreement with 6 the explanations substance by the members of the general assembly. 7 This bill modifies the sales tax holiday. 8 The bill adds the purchase of emergency preparedness 9 supplies to the existing sales tax holiday for clothing. As 10 with an article of clothing, an emergency preparedness supply 11 item must be under $100 to qualify for the sales tax holiday, 12 except for generators and other specified items which qualify 13 if the sales price does not exceed $5,000. The bill limits 14 the purchase of a portable or permanent generator to one such 15 item per household per sales tax holiday period. The bill 16 defines emergency preparedness supplies to mean a collection 17 of basic household items needed in the event of an emergency 18 and includes a list of the items. 19 The bill lengthens the sales tax holiday from the period 20 beginning on the first Friday of August and ending at midnight 21 the following Saturday to the period beginning on the first 22 Friday of August and ending at midnight on the following 23 Sunday. 24 -2- LSB 1450XS (1) 90 jm/jh 2/ 2