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House Journal: Page 1724: Tuesday, April 29, 1997

Page   6

 1   sale to a consumer or to any person for any purpose,
 2   other than for processing, for resale of tangible
 3   personal property or taxable services, or for resale
 4   of tangible personal property in connection with
 5   taxable services; and includes the sale of gas,
 6   electricity, water, and communication service to
 7   retail consumers or users; but does not include
 8   agricultural breeding livestock and domesticated fowl;
 9   and does not include commercial fertilizer,
10   agricultural limestone, herbicide, pesticide,
11   insecticide, food, medication, or agricultural drain
12   tile, including installation of agricultural drain
13   tile, any of which are to be used in disease control,
14   weed control, insect control, or health promotion of
15   plants or livestock produced as part of agricultural
16   production for market; and does not include
17   electricity, steam, or any taxable service when
18   purchased and used in the processing of tangible
19   personal property intended to be sold ultimately at
20   retail.  When used by a manufacturer of food products,
21   carbon dioxide in a liquid, solid, or gaseous form,
22   electricity, steam, and other taxable services are
23   sold for processing when used to produce marketable
24   food products for human consumption, including but not
25   limited to, treatment of material to change its form,
26   context, or condition, in order to produce the food
27   product, maintenance of quality or integrity of the
28   food product, changing or maintenance of temperature
29   levels necessary to avoid spoilage or to hold the food
30   product in marketable condition, maintenance of
31   environmental conditions necessary for the safe or
32   efficient use of machinery and material used to
33   produce the food product, sanitation and quality
34   control activities, formation of packaging, placement
35   into shipping containers, and movement of the material
36   or food product until shipment from the building of
37   manufacture.  Tangible personal property is sold for
38   processing within the meaning of this subsection only
39   when it is intended that the property will, by means
40   of fabrication, compounding, manufacturing, or
41   germination become an integral part of other tangible
42   personal property intended to be sold ultimately at
43   retail; or will be consumed as fuel in creating heat,
44   power, or steam for processing including grain drying,
45   or for providing heat or cooling for livestock
46   buildings or for greenhouses or buildings or parts of
47   buildings dedicated to the production of flowering,
48   ornamental, or vegetable plants intended for sale in
49   the ordinary course of business, or for use in
50   cultivation of agricultural products by aquaculture,

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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Last update: Tue May 6 09:40:03 CDT 1997
URL: /DOCS/GA/77GA/Session.1/HJournal/01700/01724.html
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