Text: S05441 Text: S05443 Text: S05400 - S05499 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 2351, as passed by the House, as
1 2 follows:
1 3 #1. Page 1, by inserting before line 1 the
1 4 following:
1 5 "Section 1. 1997 Iowa Acts, chapter 158, is
1 6 amended by adding the following new section:
1 7 NEW SECTION. SEC. 54. RETROACTIVE APPLICABILITY.
1 8 Sections 14, 18, and 19 of this Act, amending sections
1 9 422.42, 422.45, subsection 39, and 422.47, relating to
1 10 aquaculture production, apply retroactively to April
1 11 1, 1987.
1 12 Sec. 2. Section 422.42, subsection 14, Code
1 13 Supplement 1999, is amended to read as follows:
1 14 14. "Retail sale" or "sale at retail" means the
1 15 sale to a consumer or to any person for any purpose,
1 16 other than for processing, for resale of tangible
1 17 personal property or taxable services, or for resale
1 18 of tangible personal property in connection with
1 19 taxable services; and includes the sale of gas,
1 20 electricity, water, and communication service to
1 21 retail consumers or users; but does not include
1 22 agricultural breeding livestock and domesticated fowl;
1 23 does not include aquacultural breeding stock; and does
1 24 not include commercial fertilizer, agricultural
1 25 limestone, herbicide, pesticide, insecticide,
1 26 including adjuvants, surfactants, and other products
1 27 directly related to the application enhancement of
1 28 those products, and food, medication, or agricultural
1 29 drain tile, including installation of agricultural
1 30 drain tile, any of which are to be used in disease
1 31 control, weed control, insect control, or health
1 32 promotion of plants or livestock produced as part of
1 33 agricultural production for market; and does not
1 34 include electricity, steam, or any taxable service
1 35 when purchased and used in the processing of tangible
1 36 personal property intended to be sold ultimately at
1 37 retail.
1 38 PARAGRAPH DIVIDED. When used by a manufacturer of
1 39 food products, carbon dioxide in a liquid, solid, or
1 40 gaseous form, electricity, steam, and other taxable
1 41 services are sold for processing when used to produce
1 42 marketable food products for human consumption,
1 43 including but not limited to, treatment of material to
1 44 change its form, context, or condition, in order to
1 45 produce the food product, maintenance of quality or
1 46 integrity of the food product, changing or maintenance
1 47 of temperature levels necessary to avoid spoilage or
1 48 to hold the food product in marketable condition,
1 49 maintenance of environmental conditions necessary for
1 50 the safe or efficient use of machinery and material
2 1 used to produce the food product, sanitation and
2 2 quality control activities, formation of packaging,
2 3 placement into shipping containers, and movement of
2 4 the material or food product until shipment from the
2 5 building of manufacture.
2 6 PARAGRAPH DIVIDED. Tangible personal property is
2 7 sold for processing within the meaning of this
2 8 subsection only when it is intended that the property
2 9 will, by means of fabrication, compounding,
2 10 manufacturing, or germination become an integral part
2 11 of other tangible personal property intended to be
2 12 sold ultimately at retail; or will be consumed as fuel
2 13 in creating heat, power, or steam for processing
2 14 including grain drying, or for providing heat or
2 15 cooling for livestock buildings or for greenhouses or
2 16 buildings or parts of buildings dedicated to the
2 17 production of flowering, ornamental, or vegetable
2 18 plants intended for sale in the ordinary course of
2 19 business, or for use in cultivation of agricultural
2 20 products by aquaculture, or for generating electric
2 21 current, or in implements of husbandry engaged in
2 22 agricultural production; or the property is a
2 23 chemical, solvent, sorbent, or reagent, which is
2 24 directly used and is consumed, dissipated, or
2 25 depleted, in processing personal property which is
2 26 intended to be sold ultimately at retail or consumed
2 27 in the maintenance or repair of fabric or clothing,
2 28 and which may not become a component or integral part
2 29 of the finished product.
2 30 PARAGRAPH DIVIDED. The distribution to the public
2 31 of free newspapers or shoppers guides is a retail sale
2 32 for purposes of the processing exemption."
2 33 #2. Page 1, line 1, by striking the word and
2 34 figure "Section 1" and inserting the following: "Sec.
2 35 ."
2 36 #3. Page 1, by striking lines 21 and 22 and
2 37 inserting the following:
2 38 "Sec. . REFUNDS. Refunds of taxes, interests,
2 39 or penalties which arise from claims resulting from
2 40 the enactment of the amendment to 1997 Iowa Acts,
2 41 chapter 158, in this Act, and from the enactment of
2 42 the amendment to section 422.42, subsection 14, for
2 43 sales and rentals occurring between April 1, 1987, and
2 44 June 30, 2000, shall be limited to five thousand
2 45 dollars in the aggregate and shall not be allowed
2 46 unless refund claims are filed prior to October 1,
2 47 2000, notwithstanding any other provision of law. If
2 48 the amount of claims totals more than five thousand
2 49 dollars in the aggregate, the department of revenue
2 50 and finance shall prorate the five thousand dollars
3 1 among all claimants in relation to the amounts of the
3 2 claimants' valid claims.
3 3 Sec. . EFFECTIVE AND APPLICABILITY DATES.
3 4 1. Section 1 of this Act applies retroactively to
3 5 July 1, 1997.
3 6 2. Section 2 of this Act applies retroactively to
3 7 April 1, 1987.
3 8 3. This Act, being deemed of immediate importance,
3 9 takes effect upon enactment."
3 10 #4. Title page, by striking line 3 and inserting
3 11 the following: "for the sales and rental of property
3 12 used for or in aquacultural production, and including
3 13 effective and retroactive applicability dates."
3 14
3 15
3 16
3 17 NEAL SCHUERER
3 18 ROBERT E. DVORSKY
3 19 HF 2351.201 78
3 20 mg/gg
Text: S05441 Text: S05443 Text: S05400 - S05499 Text: S Index Bills and Amendments: General Index Bill History: General Index
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