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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