Text: SF00256 Text: SF00258 Text: SF00200 - SF00299 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. 31. The gross receipts from the sale of
1 4 feed for animals in an establishment operated by a person who
1 5 is granted a license or certificate of registration to operate
1 6 a boarding kennel, commercial kennel, research facility, pet
1 7 shop, or public auction or to operate as a commercial breeder
1 8 or dealer, all as provided in chapter 162.
1 9 EXPLANATION
1 10 This bill amends Code section 422.45 which provides
1 11 exemptions from the state's sales and use tax. The bill
1 12 exempts gross receipts from the sale of feed for animals in an
1 13 establishment operated by a person who is granted a license or
1 14 certificate of registration to operate a boarding kennel,
1 15 commercial kennel, research facility, pet shop, or public
1 16 auction, or to operate as a commercial breeder or dealer, all
1 17 as provided in Code chapter 162.
1 18 LSB 2438SS 78
1 19 da/gg/8
Text: SF00256 Text: SF00258 Text: SF00200 - SF00299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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