Bill Text: IA HF2446 | 2013-2014 | 85th General Assembly | Enrolled
Bill Title: A bill for an act exempting from the sales tax the sales price of a diesel fuel trailer or seed tender used primarily in agricultural production. Effective 7-1-14.
Spectrum: Committee Bill
Status: (Passed) 2014-05-30 - Signed by Governor. H.J. 896. [HF2446 Detail]
Download: Iowa-2013-HF2446-Enrolled.html
House
File
2446
AN
ACT
EXEMPTING
FROM
THE
SALES
TAX
THE
SALES
PRICE
OF
A
DIESEL
FUEL
TRAILER
OR
SEED
TENDER
USED
PRIMARILY
IN
AGRICULTURAL
PRODUCTION.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
423.3,
subsection
8,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
d.
(1)
For
purposes
of
this
subsection,
the
following
items
are
exempt
under
paragraph
“a”
when
used
primarily
in
agricultural
production:
(a)
A
diesel
fuel
trailer,
regardless
of
the
vehicle
to
which
it
is
to
be
attached.
(b)
A
seed
tender,
regardless
of
the
vehicle
to
which
it
is
to
be
attached.
(2)
For
purposes
of
this
paragraph:
(a)
“Fuel
trailer”
means
a
trailer
that
holds
dyed
diesel
fuel
or
diesel
exhaust
fluid
and
that
is
used
to
transport
such
fuel
or
fluid
to
a
self-propelled
implement
of
husbandry.
(b)
“Seed
tender”
means
a
trailer
that
holds
seed
and
that
House
File
2446,
p.
2
is
used
to
transport
seed
to
an
implement
of
husbandry
and
load
seed
into
an
implement
of
husbandry.
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
______________________________
PAM
JOCHUM
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
2446,
Eighty-fifth
General
Assembly.
______________________________
CARMINE
BOAL
Chief
Clerk
of
the
House
Approved
_______________,
2014
______________________________
TERRY
E.
BRANSTAD
Governor
