Bill Text: IA HF629 | 2015-2016 | 86th General Assembly | 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 HF 523) (Formerly HSB 187)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2015-06-04 - Referred to Ways & Means. H.J. 1135. [HF629 Detail]
Download: Iowa-2015-HF629-Introduced.html
House File 629 - Introduced HOUSE FILE BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 523) (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 2558HZ (1) 86 da/sc 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. LSB 2558HZ (1) 86 da/rj