Text: SF00117 Text: SF00119 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 1999, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 14. The gross receipts from the sales of
1 4 nonprescription drugs or vitamins. "Drug" means the same as
1 5 defined in section 124.101, except "drug" does not include a
1 6 controlled substance as defined in section 124.101.
1 7 EXPLANATION
1 8 The bill exempts from the state sales and use taxes the
1 9 sales of nonprescription drugs or vitamins. A nonprescription
1 10 drug does not include a controlled substance.
1 11 LSB 1991SS 78
1 12 mg/gg/8
Text: SF00117 Text: SF00119 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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