Text: S05551 Text: S05553 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend Senate File 2460 as follows:
1 2 #1. Page 1, by inserting before line 1 the
1 3 following:
1 4 "Section 1. 1997 Iowa Acts, chapter 158, is
1 5 amended by adding the following new section:
1 6 NEW SECTION. SEC. 54. RETROACTIVE APPLICABILITY.
1 7 Sections 14, 18, and 19 of this Act, amending sections
1 8 422.42, 422.45, subsection 39, and 422.47, relating to
1 9 aquaculture production, apply retroactively to April
1 10 1, 1987.
1 11 Sec. 2. Section 422.42, subsection 14, Code
1 12 Supplement 1999, is amended to read as follows:
1 13 14. "Retail sale" or "sale at retail" means the
1 14 sale to a consumer or to any person for any purpose,
1 15 other than for processing, for resale of tangible
1 16 personal property or taxable services, or for resale
1 17 of tangible personal property in connection with
1 18 taxable services; and includes the sale of gas,
1 19 electricity, water, and communication service to
1 20 retail consumers or users; but does not include
1 21 agricultural breeding livestock and domesticated fowl;
1 22 does not include aquacultural breeding stock; and does
1 23 not include commercial fertilizer, agricultural
1 24 limestone, herbicide, pesticide, insecticide,
1 25 including adjuvants, surfactants, and other products
1 26 directly related to the application enhancement of
1 27 those products, and food, medication, or agricultural
1 28 drain tile, including installation of agricultural
1 29 drain tile, any of which are to be used in disease
1 30 control, weed control, insect control, or health
1 31 promotion of plants or livestock produced as part of
1 32 agricultural production for market; and does not
1 33 include electricity, steam, or any taxable service
1 34 when purchased and used in the processing of tangible
1 35 personal property intended to be sold ultimately at
1 36 retail.
1 37 PARAGRAPH DIVIDED. When used by a manufacturer of
1 38 food products, carbon dioxide in a liquid, solid, or
1 39 gaseous form, electricity, steam, and other taxable
1 40 services are sold for processing when used to produce
1 41 marketable food products for human consumption,
1 42 including but not limited to, treatment of material to
1 43 change its form, context, or condition, in order to
1 44 produce the food product, maintenance of quality or
1 45 integrity of the food product, changing or maintenance
1 46 of temperature levels necessary to avoid spoilage or
1 47 to hold the food product in marketable condition,
1 48 maintenance of environmental conditions necessary for
1 49 the safe or efficient use of machinery and material
1 50 used to produce the food product, sanitation and
2 1 quality control activities, formation of packaging,
2 2 placement into shipping containers, and movement of
2 3 the material or food product until shipment from the
2 4 building of manufacture.
2 5 PARAGRAPH DIVIDED. Tangible personal property is
2 6 sold for processing within the meaning of this
2 7 subsection only when it is intended that the property
2 8 will, by means of fabrication, compounding,
2 9 manufacturing, or germination become an integral part
2 10 of other tangible personal property intended to be
2 11 sold ultimately at retail; or will be consumed as fuel
2 12 in creating heat, power, or steam for processing
2 13 including grain drying, or for providing heat or
2 14 cooling for livestock buildings or for greenhouses or
2 15 buildings or parts of buildings dedicated to the
2 16 production of flowering, ornamental, or vegetable
2 17 plants intended for sale in the ordinary course of
2 18 business, or for use in cultivation of agricultural
2 19 products by aquaculture, or for generating electric
2 20 current, or in implements of husbandry engaged in
2 21 agricultural production; or the property is a
2 22 chemical, solvent, sorbent, or reagent, which is
2 23 directly used and is consumed, dissipated, or
2 24 depleted, in processing personal property which is
2 25 intended to be sold ultimately at retail or consumed
2 26 in the maintenance or repair of fabric or clothing,
2 27 and which may not become a component or integral part
2 28 of the finished product.
2 29 PARAGRAPH DIVIDED. The distribution to the public
2 30 of free newspapers or shoppers guides is a retail sale
2 31 for purposes of the processing exemption."
2 32 #2. Page 1, line 1, by striking the word and
2 33 figure "Section 1" and inserting the following: "Sec.
2 34 3."
2 35 #3. Page 1, by striking lines 19 through 22 and
2 36 inserting the following:
2 37 "Sec. . REFUNDS. Refunds of taxes, interests,
2 38 or penalties which arise from claims resulting from
2 39 the enactment of the amendment to 1997 Iowa Acts,
2 40 chapter 158, in this Act, and from the enactment of
2 41 the amendment to section 422.42, subsection 14, for
2 42 sales and rentals occurring between April 1, 1987, and
2 43 June 30, 2000, shall be limited to five thousand
2 44 dollars in the aggregate and shall not be allowed
2 45 unless refund claims are filed prior to October 1,
2 46 2000, notwithstanding any other provision of law. If
2 47 the amount of claims totals more than five thousand
2 48 dollars in the aggregate, the department of revenue
2 49 and finance shall prorate the five thousand dollars
2 50 among all claimants in relation to the amounts of the
3 1 claimants' valid claims.
3 2 Sec. . EFFECTIVE AND APPLICABILITY DATES.
3 3 1. Section 1 of this Act, amending 1997 Iowa Acts,
3 4 chapter 158, applies retroactively to July 1, 1997.
3 5 2. Section 2 of this Act, amending section 442.42,
3 6 applies retroactively to April 1, 1987.
3 7 3. Section 3 of this Act, amending section 422.45,
3 8 applies retroactively to January 1, 1988.
3 9 4. This Act, being deemed of immediate importance,
3 10 takes effect upon enactment."
3 11 #4. Title page, line 2, by inserting after the
3 12 word "agriculture," the following: "and for the sales
3 13 and rental of property used for or in aquacultural
3 14 production,".
3 15
3 16
3 17
3 18 NEAL SCHUERER
3 19 ROBERT E. DVORSKY
3 20 SF 2460.201 78
3 21 mg/gg
Text: S05551 Text: S05553 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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