Bill Text: IA HF416 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act exempting from the sales and use tax the sale or rental price of gardening materials and supplies used in an urban area.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-22 - Subcommittee reassigned: Hagenow, Hein and Jacoby. H.J. 122. [HF416 Detail]
Download: Iowa-2019-HF416-Introduced.html
House
File
416
-
Introduced
HOUSE
FILE
416
BY
OLSON
A
BILL
FOR
An
Act
exempting
from
the
sales
and
use
tax
the
sale
or
rental
1
price
of
gardening
materials
and
supplies
used
in
an
urban
2
area.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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416
Section
1.
Section
423.3,
Code
2019,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
107.
The
sales
price
from
the
sale
or
3
rental
of
gardening
supplies,
implements,
or
seeds
when
used
4
for
the
cultivation
of
food
in
an
urban
area.
For
purposes
of
5
this
subsection,
“urban
area”
means
the
area
within
the
city
6
limits
of
a
city.
7
EXPLANATION
8
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
9
the
explanation’s
substance
by
the
members
of
the
general
assembly.
10
This
bill
exempts
from
the
sales
tax
the
purchase
price
from
11
the
sale
or
rental
of
garden
supplies,
implements,
or
seeds
12
when
used
for
the
cultivation
of
food
in
an
urban
area.
The
13
bill
defines
“urban
area”
to
mean
the
area
within
the
city
14
limits
of
a
city.
15
By
operation
of
Code
section
423.6,
an
item
exempt
from
16
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
17
imposed
in
Code
section
423.5.
18
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