Bill Text: IA HF676 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act exempting the sales price of honey bees from the state sales and use tax.(Formerly HF 457; See HF 2627.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2024-03-05 - Withdrawn. H.J. 508. [HF676 Detail]
Download: Iowa-2023-HF676-Introduced.html
House
File
676
-
Introduced
HOUSE
FILE
676
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
457)
A
BILL
FOR
An
Act
exempting
the
sales
price
of
honey
bees
from
the
state
1
sales
and
use
tax.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2283HV
(1)
90
jm/jh
H.F.
676
Section
1.
Section
423.3,
Code
2023,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
110.
The
sales
price
of
honey
bees.
3
EXPLANATION
4
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
5
the
explanation’s
substance
by
the
members
of
the
general
assembly.
6
This
bill
exempts
the
sales
price
of
honey
bees
from
the
7
state
sales
and
use
tax.
8
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
9
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
10
imposed
in
Code
section
423.5.
11
-1-
LSB
2283HV
(1)
90
jm/jh
1/
1
