Bill Text: IA HF2470 | 2011-2012 | 84th General Assembly | Enrolled
Bill Title: A bill for an act providing for sales and use taxes collected on farm machinery and equipment. Effective 7-1-12.
Spectrum: Committee Bill
Status: (Passed) 2012-05-25 - Signed by Governor. H.J. 963. [HF2470 Detail]
Download: Iowa-2011-HF2470-Enrolled.html
House
File
2470
AN
ACT
PROVIDING
FOR
SALES
AND
USE
TAXES
COLLECTED
ON
FARM
MACHINERY
AND
EQUIPMENT.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
423.3,
subsection
8,
Code
Supplement
2011,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
For
purposes
of
this
subsection,
the
following
items
are
exempt
under
paragraph
“a”
when
used
in
agricultural
production:
(1)
A
snow
blower
that
is
to
be
attached
to
a
self-propelled
implement
of
husbandry.
(2)
A
rear-mounted
or
front-mounted
blade
that
is
to
be
attached
to
or
towed
by
a
self-propelled
implement
of
husbandry.
House
File
2470,
p.
2
(3)
A
rotary
cutter
that
is
to
be
attached
to
a
self-propelled
implement
of
husbandry.
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
______________________________
JOHN
P.
KIBBIE
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
2470,
Eighty-fourth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Chief
Clerk
of
the
House
Approved
_______________,
2012
______________________________
TERRY
E.
BRANSTAD
Governor
