Bill > HF419

This bill proposes to add a new sales tax exemption for certain lodging supplies sold to lodging providers when those supplies are consumed or used by customers. Specifically, the bill defines lodging supplies as a wide range of items typically found in hotel or motel rooms, including toiletries (like shampoo and toilet tissue), room amenities (such as towels, sheets, and bottled water), and services like electricity, television, and phone service. The terms "customer" and "lodging provider" are referenced from existing state code section 423A.2, which helps ensure consistency with other tax regulations. By exempting these items from sales and use tax, the bill aims to potentially reduce costs for lodging businesses and, indirectly, for their customers. The exemption would apply when these supplies are purchased by the lodging provider and then used or consumed by guests during their stay. This tax exemption could help make lodging services more affordable and potentially support the hospitality industry in the state of Iowa.

Budget and Finance

https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF419