Text: HF00752 Text: HF00754 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 422.59A AGRICULTURAL SALES TAX
1 2 COUNCIL.
1 3 An agricultural sales tax council is established as
1 4 provided in this section. The council shall act to advise the
1 5 department regarding agriculture and methods or policies for
1 6 the effective administration and enforcement of the provisions
1 7 of this division relating to agriculture including statutory
1 8 provisions, departmental rules, current and pending
1 9 interpretations, and proposed changes in law, interpretation,
1 10 or policy.
1 11 1. a. The council shall include ten voting members,
1 12 including persons representing associations interested in
1 13 agriculture that are requested by the department to each
1 14 appoint one member to serve on the council. The associations
1 15 requested to designate a member shall be the Iowa cattlemen's
1 16 association, the Iowa pork producers association, the Iowa
1 17 poultry association, the Iowa dairy products association, the
1 18 Iowa corn growers association, the Iowa soybean association,
1 19 the Iowa retail federation, the agribusiness association of
1 20 Iowa, the Iowa institute for cooperatives, and the Iowa farm
1 21 bureau federation.
1 22 b. The council shall include four ex officio, nonvoting
1 23 legislative members, including the following:
1 24 (1) Two state senators, one appointed by the president of
1 25 the senate, after consultation with the majority leader of the
1 26 senate, and one appointed by the minority leader of the
1 27 senate, after consultation with the president of the senate,
1 28 from their respective parties.
1 29 (2) Two state representatives, appointed by the speaker of
1 30 the house of representatives, after consultation with the
1 31 majority leader and the minority leader of the house of
1 32 representatives, from their respective parties.
1 33 2. A voting member shall serve at the pleasure of the
1 34 association making the appointment. Members appointed under
1 35 this section are subject to the requirements of sections 69.16
2 1 and 69.16A. The association may designate an alternate member
2 2 to serve as a substitute for an appointed member who cannot
2 3 attend a council meeting. The alternate member shall have all
2 4 the powers and duties of the absent member.
2 5 3. The council shall adopt rules for its proceedings
2 6 consistent with this section. The council shall meet as
2 7 provided by the council. However, the council must meet upon
2 8 the call of the director or upon written request to the
2 9 director of any four voting members. Six voting members
2 10 constitute a quorum and the affirmative vote of a majority of
2 11 the voting members present is necessary for any substantive
2 12 action to be taken by the council. The majority shall not
2 13 include any member who has a conflict of interest and a
2 14 statement by a member that the member has a conflict of
2 15 interest is conclusive for this purpose. A vacancy in the
2 16 membership does not impair the duties of the council. The
2 17 council shall be staffed by a designee of the director who
2 18 shall be knowledgeable about the administration of this
2 19 division.
2 20 4. The department shall consult with the council regarding
2 21 matters relating to the administration and enforcement of this
2 22 division as it impacts upon the production of agricultural
2 23 commodities or the processing of agricultural commodities into
2 24 products, including the imposition, exemption from imposition,
2 25 or the collection of taxes under this division. In carrying
2 26 out this section, the council may request and shall receive
2 27 information regarding any of the following:
2 28 a. Rules adopted by the department or rules proposed to be
2 29 adopted by the department that impact the production of
2 30 agricultural commodities or the processing of agricultural
2 31 commodities into products. The department shall notify the
2 32 council about the following departmental rules that impact the
2 33 production of agricultural commodities or the processing of
2 34 agricultural commodities into products:
2 35 (1) A proposed rule prior to filing a notice of intended
3 1 action by the department as provided in section 17A.4, or a
3 2 proposed rule prior to its becoming effective immediately upon
3 3 filing by the department as provided in section 17A.5.
3 4 (2) A rule that is being formally reviewed by the
3 5 department to determine whether the rule should be repealed or
3 6 amended or a new rule adopted instead, as provided by section
3 7 17A.7, according to a departmental policy, or according to an
3 8 executive order issued by the governor.
3 9 b. Policies and practices regarding the administration or
3 10 enforcement of this division that impact the production of
3 11 agricultural commodities or the processing of agricultural
3 12 commodities into products, including information regarding
3 13 pending contested case proceedings as provided in section
3 14 17A.12 or pending prosecutions, a decision or order in a
3 15 contested case or prosecution, and the status of judicial
3 16 review of a final agency action as provided in section 17A.19.
3 17 However, the department is not required to provide information
3 18 regarding a contested case proceeding or prosecution that is
3 19 associated with the work product of an attorney, legal
3 20 strategy, or settlement negotiation.
3 21 c. Bills sponsored by the department for consideration by
3 22 the general assembly. The council shall receive a
3 23 departmental bill prior to the date that the department
3 24 submits the bill as prepared by the legislative service bureau
3 25 for filing.
3 26 5. The council may provide the department with
3 27 recommendations regarding matters relating to the
3 28 administration and enforcement of this division as it impacts
3 29 the production of agricultural commodities or the processing
3 30 of agricultural commodities into products, including
3 31 information required to be provided to council under this
3 32 section. The department shall consider and respond in writing
3 33 to recommendations made by the council that the department
3 34 does not adopt or implement. This section does not require
3 35 the department to delay an agency action if the department
4 1 determines that any of the following apply:
4 2 a. The agency action involves a contested case proceeding.
4 3 b. Immediate action is necessary to reduce the risk of
4 4 harm caused by an emergency condition.
4 5 c. The failure of the council to provide the department
4 6 with a timely recommendation.
4 7 6. This section is repealed on July 1, 2011.
4 8 EXPLANATION
4 9 This bill amends Code chapter 422, and specifically
4 10 division IV of that chapter providing for the retail sales
4 11 tax. The chapter is administered by the department of revenue
4 12 and finance.
4 13 The bill establishes an agricultural sales tax council,
4 14 which includes representatives of associations interested in
4 15 agriculture including organizations representing producers,
4 16 processors, and retailers. The council also includes four
4 17 legislative members serving as nonvoting ex officio members.
4 18 The bill provides for council procedures, many of which are
4 19 consistent with other bodies created in the Code.
4 20 The council may advise the department regarding methods or
4 21 policies for the effective administration and enforcement of
4 22 the retail tax provisions affecting agriculture. The
4 23 department of revenue and finance is required to consult with
4 24 the council regarding matters relating to the administration
4 25 and enforcement of retail tax provisions that impact the
4 26 production of agricultural commodities or the processing of
4 27 agricultural commodities into products. The bill provides
4 28 that the council is entitled to receive information regarding
4 29 rulemaking, enforcement actions, and departmental bills. The
4 30 council may provide the department with recommendations and
4 31 the department must respond in writing to recommendations that
4 32 the department does not adopt or implement. This bill
4 33 provides that the department may avoid consulting with the
4 34 council if the agency action involves a contested case
4 35 proceeding or prosecution, there is an emergency, or the
5 1 council fails to make a timely recommendation.
5 2 The bill repeals the provisions on July 1, 2011.
5 3 LSB 2824HV 79
5 4 da/pj/5
Text: HF00752 Text: HF00754 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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