HF541 • 2026

A bill for an act creating a sales tax exemption period for firearms, firearm accessories, ammunition, and gun safes.

Firearms Taxes

Passed Legislature

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

Sponsor: WHEELER
Last action: 2025-02-20
Official status: Introduced, referred to Ways and Means. H.J. 382 .
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 creating a sales tax exemption period for firearms, firearm accessories, ammunition, and gun safes.

What This Bill Does

A bill for an act creating a sales tax exemption period for firearms, firearm accessories, ammunition, and gun safes.

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

2025-02-20 Iowa Legislature
Introduced, referred to Ways and Means. H.J. 382 .

Official Summary Text

A bill for an act creating a sales tax exemption period for firearms, firearm accessories, ammunition, and gun safes.

Current Bill Text

Read the full stored bill text

House

File

541

-

Introduced

HOUSE

FILE

541

BY

WHEELER

A

BILL

FOR

An

Act

creating

a

sales

tax

exemption

period

for

firearms,

1

firearm

accessories,

ammunition,

and

gun

safes.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

TLSB

2675HH

(2)

91

jm/jh

H.F.

541

Section

1.

Section

423.3,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

68A.

The

sales

price

from

the

sale

of

3

firearms,

firearm

ammunition,

firearm

accessories,

and

gun

4

safes,

if

the

sale

takes

place

on

July

3,

July

4,

or

July

5.

5

EXPLANATION

6

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

7

the

explanation’s

substance

by

the

members

of

the

general

assembly.

8

This

bill

creates

a

sales

tax

exemption

period

for

sales

9

purchases

of

firearms,

ammunition,

firearm

accessories,

and

gun

10

safes,

if

the

sales

are

made

on

July

3,

July

4,

or

July

5.

11

By

operation

of

Code

section

423.6,

an

item

exempt

from

the

12

imposition

of

the

sales

tax

is

also

exempt

from

the

use

tax

13

imposed

in

Code

section

423.5.

14

-1-

LSB

2675HH

(2)

91

jm/jh

1/

1