Bill Text: IA HSB669 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A study bill for exempting from the sales tax the sales price of a diesel fuel trailer or seed tender used primarily in agricultural production.
Spectrum: Unknown
Status: (N/A - Dead) 2014-02-27 - In Ways and Means [HSB669 Detail]
Download: Iowa-2013-HSB669-Introduced.html
House
Study
Bill
669
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
SANDS)
A
BILL
FOR
An
Act
exempting
from
the
sales
tax
the
sales
price
of
a
diesel
1
fuel
trailer
or
seed
tender
used
primarily
in
agricultural
2
production.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
6002YC
(1)
85
mm/sc
H.F.
_____
Section
1.
Section
423.3,
subsection
8,
Code
2014,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
d.
(1)
For
purposes
of
this
subsection,
3
the
following
items
are
exempt
under
paragraph
“a”
when
used
4
primarily
in
agricultural
production:
5
(a)
A
diesel
fuel
trailer,
regardless
of
the
vehicle
to
6
which
it
is
to
be
attached.
7
(b)
A
seed
tender,
regardless
of
the
vehicle
to
which
it
is
8
to
be
attached.
9
(2)
For
purposes
of
this
paragraph:
10
(a)
“Fuel
trailer”
means
a
trailer
that
holds
dyed
diesel
11
fuel
or
diesel
exhaust
fluid
and
that
is
used
to
transport
such
12
fuel
or
fluid
to
a
self-propelled
implement
of
husbandry.
13
(b)
“Seed
tender”
means
a
trailer
that
holds
seed
and
that
14
is
used
to
transport
seed
to
a
self-propelled
implement
of
15
husbandry
and
load
seed
into
a
self-propelled
implement
of
16
husbandry.
17
EXPLANATION
18
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
19
the
explanation’s
substance
by
the
members
of
the
general
assembly.
20
This
bill
exempts
from
the
sales
tax
the
sales
price
of
21
a
diesel
fuel
trailer
or
a
seed
tender
used
primarily
in
22
agricultural
production,
regardless
of
the
vehicle
to
which
23
the
diesel
fuel
trailer
or
seed
tender
is
to
be
attached.
24
Under
current
law,
such
items
are
not
exempt
from
sales
tax
25
unless
they
are
directly
and
primarily
used
in
production
of
26
agricultural
products
and
are
customarily
drawn
or
attached
to
27
self-propelled
farm
implements.
28
“Fuel
trailer”
and
“seed
tender”
are
both
defined
in
the
29
bill.
30
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
31
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
32
imposed
in
Code
section
423.5.
33
-1-
LSB
6002YC
(1)
85
mm/sc
1/
1