Bill Text: IA SF185 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating to the administration of the streamlined sales and use tax agreement by the department of revenue. (Formerly SSB 1046.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2013-12-31 - END OF 2013 ACTIONS [SF185 Detail]
Download: Iowa-2013-SF185-Introduced.html
Senate
File
185
-
Introduced
SENATE
FILE
185
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1046)
A
BILL
FOR
An
Act
relating
to
the
administration
of
the
streamlined
sales
1
and
use
tax
agreement
by
the
department
of
revenue.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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S.F.
185
Section
1.
Section
423.3,
subsection
57,
paragraph
d,
Code
1
2013,
is
amended
to
read
as
follows:
2
d.
“Food
and
food
ingredients”
means
substances,
whether
3
in
liquid,
concentrated,
solid,
frozen,
dried,
or
dehydrated
4
form,
that
are
sold
for
ingestion
or
chewing
by
humans
and
are
5
consumed
for
their
taste
or
nutritional
value.
“Food
and
food
6
ingredients”
includes
beverage-grade
carbon
dioxide
gas.
7
EXPLANATION
8
This
bill
relates
to
the
administration
of
the
sales
and
use
9
taxes
under
the
streamlined
sales
and
use
tax
agreement.
10
Iowa
is
a
member
of
the
streamlined
sales
and
use
tax
11
agreement,
which
is
an
effort
to
administer
state
sales
and
12
use
taxes
in
all
participating
states
according
to
the
same
13
simplified
system.
Under
the
agreement,
Iowa
must
periodically
14
make
changes
in
the
administration
of
the
sales
and
use
15
taxes
in
order
to
remain
in
compliance.
The
governing
board
16
of
the
streamlined
sales
and
use
tax
agreement
considers
17
beverage-grade
carbon
dioxide
gas
to
be
a
“food
and
food
18
ingredient”.
19
This
bill
amends
the
definition
of
“food
and
food
20
ingredients”
to
include
beverage-grade
carbon
dioxide
gas.
21
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