Iowa 2023-2024 Regular Session

Iowa House Bill HF2625

Introduced
2/22/24  
Engrossed
3/11/24  
Introduced
2/22/24  
Refer
3/12/24  
Engrossed
3/11/24  

Caption

A bill for an act relating to the sales tax imposed on amusement devices.(Formerly HF 276, HSB 60.)

Impact

By exempting the sales price attributed to prizes from sales tax, HF2625 aims to stimulate the amusement industry in Iowa. Proponents of the bill argue that this exemption will ease financial burdens on businesses that operate amusement devices, encouraging them to enhance their offerings and potentially raise revenues. This legislative amendment is anticipated to have a positive impact on the local economy by promoting increased patronage of gaming establishments, thereby benefiting job creation and associated revenues in the state.

Summary

House File 2625 is a legislative proposal that revises the sales tax framework specific to amusement devices operated within the state of Iowa. The primary focus of the bill is to introduce a sales tax exemption on the portion of sales price generated from amusement devices that will ultimately be awarded as prizes. This change means that operators of these devices will no longer need to collect sales tax on the price of prizes, which is seen as a crucial adjustment to support the gaming and amusement industry.

Contention

Despite the perceived benefits, there are notable points of contention surrounding HF2625. Critics express concerns that the exemption could lead to reduced state revenues from sales taxes and may complicate the existing regulatory framework for gaming operations. Additionally, some legislators worry that this change could inadvertently encourage the proliferation of unregulated gaming activities if not monitored carefully. The debate centers on the balance between fostering economic development through tax relief and maintaining government revenue stability from regulated amusement devices.

Companion Bills

IA HSB60

Related A bill for an act relating to the sales tax imposed on amusement devices.(See HF 276, HF 2625.)

IA HF276

Similar To A bill for an act relating to the sales tax imposed on amusement devices.(Formerly HSB 60; See HF 2625.)

Previously Filed As

IA HF276

A bill for an act relating to the sales tax imposed on amusement devices.(Formerly HSB 60; See HF 2625.)

IA HSB60

A bill for an act relating to the sales tax imposed on amusement devices.(See HF 276, HF 2625.)

IA HSB236

A bill for an act relating to the sales tax imposed on amusement devices.

IA HF498

A bill for an act eliminating the state sales and use taxes and including effective date provisions.

IA HF376

A bill for an act relating to water quality by increasing the sales and use tax rates and conditioning the use of moneys from the natural resources and outdoor recreation trust fund, and including effective date provisions.

IA HB2724

FAMILY AMUSEMENT WAGERING ACT

IA HF715

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 187.)

IA HB5832

FAMILY AMUSEMENT WAGERING

IA HF2710

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(Formerly HSB 723.)

IA HF2627

A bill for an act exempting the sales price of honey bees from the state sales and use tax.(Formerly HF 676, HF 457.)

Similar Bills

No similar bills found.