Text: SF00143 Text: SF00145 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 1995, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 16. The gross receipts from the sale or
1 4 rental of any device, part, or attachment which is designed to
1 5 fit and operates upon farm machinery or equipment used to
1 6 process or store feed for livestock production, including
1 7 silage.
1 8 EXPLANATION
1 9 This bill amends section 422.45, which exempts a number of
1 10 items from the retail sales tax provisions of chapter 422.
1 11 Specifically, the bill exempts the gross receipts from the
1 12 sale or rental of any device, part, or attachment which is
1 13 designed to fit and operates upon farm machinery or equipment
1 14 used to process or store feed for livestock production,
1 15 including silage.
1 16 LSB 1302SS 76
1 17 da/jw/5
Text: SF00143 Text: SF00145 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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