Bill Text: IA SF281 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act exempting from the state sales and use tax the sales price of elk, game birds, preserve whitetail, and ungulates sold to a hunting preserve.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-22 - Subcommittee recommends amendment and passage. []. [SF281 Detail]
Download: Iowa-2023-SF281-Introduced.html
Senate
File
281
-
Introduced
SENATE
FILE
281
BY
EDLER
A
BILL
FOR
An
Act
exempting
from
the
state
sales
and
use
tax
the
sales
1
price
of
elk,
game
birds,
preserve
whitetail,
and
ungulates
2
sold
to
a
hunting
preserve.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
2214XS
(3)
90
jm/jh
S.F.
281
Section
1.
Section
423.3,
Code
2023,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
110.
a.
As
used
in
this
subsection:
3
(1)
“Elk”
means
the
same
as
defined
in
section
484C.1.
4
(2)
“Game
birds”
means
the
same
as
defined
in
section
5
484B.1.
6
(3)
“Hunting
preserve”
means
the
same
as
defined
in
section
7
484B.1
and
includes
a
“hunting
preserve”
as
defined
in
section
8
484C.1.
9
(4)
“Preserve
whitetail”
means
the
same
as
defined
in
10
section
484C.1.
11
(5)
“Ungulates”
means
the
same
as
defined
in
section
484B.1.
12
b.
The
sales
price
of
elk,
game
birds,
ungulates,
and
13
preserve
whitetail
sold
to
a
hunting
preserve.
14
EXPLANATION
15
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
16
the
explanation’s
substance
by
the
members
of
the
general
assembly.
17
This
bill
exempts
from
the
state
sales
and
use
tax
the
sales
18
price
of
elk,
game
birds,
ungulates,
and
preserve
whitetail
19
sold
to
a
hunting
preserve.
20
The
bill
also
defines
elk,
game
bird,
preserve
whitetail,
21
ungulate,
and
hunting
preserve.
22
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
23
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
24
imposed
in
Code
section
423.5.
25
-1-
LSB
2214XS
(3)
90
jm/jh
1/
1