HF419 • 2026

A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: C. JOHNSON, NORDMAN, DUNWELL, MOMMSEN, SHIPLEY, THOMSON, JENEARY and FISHER
Last action: 2025-03-11
Official status: Subcommittee recommends passage.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.

What This Bill Does

A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-03-11 Iowa Legislature
Subcommittee recommends passage.
2025-03-11 Iowa Legislature
Subcommittee Meeting: 03/11/2025 12:00PM House Lounge.
2025-02-26 Iowa Legislature
Subcommittee: Johnson, C., Hermanson and Wichtendahl. H.J. 441 .
2025-02-13 Iowa Legislature
Introduced, referred to Ways and Means. H.J. 329 .

Official Summary Text

A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.

Current Bill Text

Read the full stored bill text

House

File

419

-

Introduced

HOUSE

FILE

419

BY

C.

JOHNSON

,

NORDMAN

,

DUNWELL

,

MOMMSEN

,

SHIPLEY

,

THOMSON

,

JENEARY

,

and

FISHER

A

BILL

FOR

An

Act

exempting

from

the

state

sales

and

use

tax

the

sales

1

price

of

lodging

supplies

sold

to

a

lodging

provider.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

TLSB

2197HH

(2)

91

jm/jh

H.F.

419

Section

1.

Section

423.3,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

111.

a.

The

sales

price

of

lodging

3

supplies

sold

to

a

lodging

provider

if

the

lodging

supplies

are

4

consumed

or

used

by

the

customer

of

the

lodging

provider.

5

b.

As

used

in

this

subsection:

6

(1)

“Customer”

means

a

user

as

defined

in

section

423A.2.

7

(2)

“Lodging

provider”

means

the

same

as

defined

in

section

8

423A.2.

9

(3)

“Lodging

supplies”

means

toilet

tissue,

facial

tissue,

10

shampoo,

conditioner,

complimentary

toiletries,

running

water,

11

electrical

service

provided

to

a

guest

room,

bottled

water,

12

towels,

sheets,

blankets,

pillows,

wrapped

glasses,

coffee

13

cups,

television

service,

pens,

paper,

phone

service,

and

14

cleaning

supplies.

15

EXPLANATION

16

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

17

the

explanation’s

substance

by

the

members

of

the

general

assembly.

18

This

bill

exempts

from

the

state

sales

and

use

tax

the

sales

19

price

of

lodging

supplies

sold

to

a

lodging

provider.

20

Under

the

bill,

such

lodging

supplies

are

exempt

if

the

21

lodging

supplies

are

consumed

or

used

by

the

customer

of

the

22

lodging

provider.

23

The

bill

defines

customer,

lodging

provider,

and

lodging

24

supplies.

25

By

operation

of

Code

section

423.6,

an

item

exempt

from

the

26

imposition

of

the

sales

tax

is

also

exempt

from

the

use

tax

27

imposed

in

Code

section

423.5.

28

-1-

LSB

2197HH

(2)

91

jm/jh

1/

1