§ 423A.5 — Exemptions

Iowa § 423A.5

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 423A: HOTEL AND MOTEL TAX

Text

There are exempted from the provisions of this chapter and from the computation of any
amount of tax imposed by this chapter all of the following:
1. a. The sales price from the renting of lodging to a person where the lodging is rented
by the same person for a period of more than thirty-one consecutive days, except as provided
in paragraph “b”.
b. Thesalespricefromtherentingoflodgingtoapersonwherethelodgingisrentedbythe
same person for the period beginning after ninety consecutive days of rental by such person,
if the rental is a room, apartment, or sleeping quarter in a hotel, motel, inn, public lodging
house, or rooming house, or in any place where sleeping accommodations are furnished to a
transient guest.
2. The sales price from the renting of sleeping rooms in dormitories at all universities and
colleges located in the state of Iowa.
3. Thesalespriceoflodgingfurnishedtotheguestsofareligiousinstitutioniftheproperty
is exempt under section 427.1, subsection 8, and the purpose of renting is to provide a place
for a religious retreat or function and not a place for transient guests generally.
4. a. Thesalespriceoflodgingfurnishedtotheguestsofanonprofitlodgingproviderand
the purpose of renting is to provide a place for the friends and family of a hospital patient
during a time of medical need of the patient and the length of stay is based upon the needs
of the friends, family, or patient.
b. For purposes of this subsection,“nonprofit lodging provider” means a nonprofit entity
which is exempt from federal income taxation pursuant to section 501(c)(3) of the Internal
Revenue Code that maintains an established facility that provides lodging to friends and
family of a hospital patient during a time of medical need of the patient.