Bill Text: IA HF523 | 2015-2016 | 86th General Assembly | Introduced

Iowa House Bill 523 (Prior Session Legislation)

Introduced

Bill Title: A bill for an act exempting the sale of honey bees from the imposition of the sales tax and use tax. (Formerly HSB 187) (See Cmte.Bill HF 629)

Sponsorship: Committee Bill

Status: (Introduced - Dead) 2015-03-25 - Passed subcommittee. [HF523 Detail]

Download: Iowa-2015-HF523-Introduced.html

House File 523 - Introduced




                                 HOUSE FILE       
                                 BY  COMMITTEE ON
                                     AGRICULTURE

                                 (SUCCESSOR TO HSB 187)

                                      A BILL FOR

  1 An Act exempting the sale of honey bees from the imposition of
  2    the sales tax and use tax.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 2558HV (1) 86
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PAG LIN



  1  1    Section 1.  Section 423.3, Code 2015, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  3A.  a.  The sales price of one or more
  1  4 honey bees.
  1  5    b.  For purposes of this subsection, "honey bee" means a bee
  1  6 of the genus apis mellifica.
  1  7                           EXPLANATION
  1  8 The inclusion of this explanation does not constitute agreement with
  1  9 the explanation's substance by the members of the general assembly.
  1 10    This bill provides an exemption from the sales and use tax on
  1 11 the sale of European honey bees.
  1 12    By operation of Code section 423.6, an exemption allowed for
  1 13 sales tax purposes also applies to the use tax imposed in Code
  1 14 section 423.5.
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