House File 2707 - Enrolled
House File 2707
AN ACT
RELATING TO TRANSACTIONS INVOLVING USED CATALYTIC CONVERTERS.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 714.27A, subsection 2, paragraphs b and
2 c, Code 2024, are amended to read as follows:
3 b. For a business transaction in which the person selling
4 the catalytic converter operates a business at a fixed location
5 in this state, the person shall provide to the purchaser a
6 copy of the person’s valid sales tax permit issued pursuant to
7 chapter 423 or a copy of the person’s valid business license
8 or permit. For a business transaction in which the person
9 selling the catalytic converter operates a business at a fixed
10 location in another state and is authorized to conduct a
11 business transaction in this state, the person shall provide
12 to the purchaser a copy of the person’s valid sales tax permit
13 issued pursuant to chapter 423, if the person has such a
14 permit, or a copy of the person’s valid business license or
15 permit from the other state. If a person is unable to provide
16 the documentation required in this paragraph, the person shall
17 instead comply with paragraph “c”.
18 c. For transactions other than business transactions, the
19 person selling the catalytic converter shall provide to the
20 purchaser an original receipt or invoice for a replacement
21 catalytic converter purchased fewer than thirty days before
22 the person sells the replaced catalytic converter, a signed
23 affidavit attesting to the seller’s valid ownership of the
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24 catalytic converter, or a junking certificate for a vehicle
25 that was issued fewer than thirty days before the person sells
26 the catalytic converter.
27 (1) The receipt, invoice, affidavit, or junking certificate
28 presented by the person to the purchaser must be unmarked by a
29 purchaser pursuant to subsection 3.
30 (2) This paragraph does not apply to a transaction if the
31 person presents proof, unmarked pursuant to subsection 3, to
32 the purchaser that the sale is approved by the sheriff of the
33 county in which the vehicle from which the catalytic converter
34 was removed is registered.
35 Sec. 2. Section 714.27A, subsection 3, paragraph b, Code
1 2024, is amended to read as follows:
2 b. A person who purchases a catalytic converter shall mark
3 the receipt, invoice, affidavit, junking certificate, or proof
4 of sheriff approval presented under subsection 2 to indicate
5 the catalytic converter has been sold. The person shall take a
6 photograph of the catalytic converter that clearly identifies
7 the item as a catalytic converter.
______________________________ ______________________________
PAT GRASSLEY AMY SINCLAIR
Speaker of the House President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 2707, Ninetieth General Assembly.
______________________________
MEGHAN NELSON
Chief Clerk of the House
Approved _______________, 2024 ______________________________
KIM REYNOLDS
Governor


Statutes affected:
Introduced: 714.27A
Reprinted: 714.27A
Enrolled: 714.27A