The bill proposes an exemption from the state sales and use tax for the sales price of lodging supplies sold to lodging providers, specifically when these supplies are consumed or used by the customers of the lodging providers. The new subsection added to Section 423.3 of the Code defines key terms such as "customer," "lodging provider," and "lodging supplies," which include items like toilet tissue, shampoo, towels, and other amenities typically provided in guest accommodations.

By exempting these lodging supplies from sales and use tax, the bill aims to reduce operational costs for lodging providers, potentially benefiting both the providers and their customers. Additionally, the bill clarifies that any item exempt from sales tax is also exempt from use tax, as per existing law.

Statutes affected:
Introduced: 423.3