---
type: "Bill"
title: "A bill for an act exempting from the sales and use tax the sales price of tangible personal property or specified digital products sold and services furnished to a county or district fair, and making a county or district fair a designated exempt entity."
description: "A bill for an act exempting from the sales and use tax the sales price of tangible personal property or specified digital products sold and services furnished to a county or district fair, and making a county or district fair a designated exempt entity."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2023-2024"
identifier: "HF 681"
citation: "Iowa HF 681 (2023-2024)"
classification: ["bill"]
subjects: ["county government", "digital products", "fairs and fairgrounds", "personal property", "prices", "sales", "sales taxes", "tax refunds", "use taxes"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 29
vote_count: 3
first_action: "2023-03-22"
last_action: "2024-05-01"
source: "openstates"
source_identifier: "ocd-bill/c574e2b7-dd31-4679-8757-29dded928615"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 681&ga=90"
source_hash: "5ec1b12b2e87f24067981826c3582561db120a0ff784013d4fc6285426a4a655"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ia"]
---

# Iowa HF 681 (2023-2024) — A bill for an act exempting from the sales and use tax the sales price of tangible personal property or specified digital products sold and services furnished to a county or district fair, and making a county or district fair a designated exempt entity.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/90/attachments/HF681.html)
2. **Amendment H-8385** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/H8385.pdf)
3. **Amendment S-5193** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S5193.pdf)
4. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/HF681_GovLetter.pdf)
5. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/HF681.html)

## Votes

- Shall the bill pass? — **92–0** (pass) · lower
- Shall the bill pass? — **95–0** (pass) · lower
- Shall the bill pass? — **46–0** (pass) · upper

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-03-22** Introduced, placed on Ways and Means calendar. `introduction`
- **2023-03-31** Fiscal note.
- **2023-04-19** Passed House, yeas 95, nays 0. `passage`
- **2023-04-20** Explanation of vote.
- **2023-04-19** Immediate message.
- **2023-04-19** Message from House.
- **2023-04-19** Read first time, referred to Ways and Means. `reading-1`
- **2023-04-20** Subcommittee: Koelker, Dawson, and Jochum.
- **2024-03-25** Subcommittee reassigned: Driscoll, Jochum, and Sweeney.
- **2024-03-26** Subcommittee Meeting: 03/27/2024 1:00PM Senate Lounge.
- **2024-04-01** Fiscal note.
- **2024-04-07** Subcommittee Meeting: 04/10/2024 8:30AM Senate Lounge.
- **2024-04-10** Subcommittee recommends amendment and passage. [].
- **2024-04-18** Committee report, recommending amendment and passage. `committee-passage`
- **2024-04-18** Amendment S-5193 filed. `amendment-introduction`
- **2024-04-18** Placed on Ways and Means calendar.
- **2024-04-19** Amendment S-5193 adopted. `amendment-passage`
- **2024-04-19** Passed Senate, yeas 46, nays 0. `passage`
- **2024-04-19** Immediate message.
- **2024-04-19** Message from Senate.
- **2024-04-19** Senate amendment H-8385 filed. `amendment-introduction`
- **2024-04-19** Fiscal note.
- **2024-04-19** House concurred in Senate amendment H-8385.
- **2024-04-19** Passed House, yeas 92, nays 0. `passage`
- **2024-04-19** Immediate message.
- **2024-04-19** Message from House.
- **2024-04-29** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2024-04-26** Fiscal note.
- **2024-05-01** Signed by Governor. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c574e2b7-dd31-4679-8757-29dded928615`. Confidence: reported (aggregated from official Iowa legislature records).