Text: HSB00255 Text: HSB00257 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.42, Code 2001, is amended by adding
1 2 the following new subsections:
1 3 NEW SUBSECTION. 3A. "Farm deer" means the same as defined
1 4 in section 189A.2.
1 5 NEW SUBSECTION. 6A. "Livestock" includes but is not
1 6 limited to an animal classified as an ostrich, rhea, or emu;
1 7 bison; or farm deer.
1 8 Sec. 2. Section 422.45, Code 2001, is amended by adding
1 9 the following new subsection:
1 10 NEW SUBSECTION. 16. The gross receipts from the sale of
1 11 feed and feed supplements and additives when used for
1 12 consumption by farm deer or bison.
1 13 EXPLANATION
1 14 This bill amends several provisions relating to livestock,
1 15 by providing that the provisions apply to special species
1 16 including farm deer and bison. The Code defines "farm deer"
1 17 in several sections, including section 189A.2, to mean an
1 18 animal belonging to the cervidae family and classified as part
1 19 of the dama species of the dama genus, commonly referred to as
1 20 fallow deer; part of the elaphus species of the cervus genus,
1 21 commonly referred to as red deer or elk; or part of the nippon
1 22 species of the cervus genus, commonly referred to as sika.
1 23 However, a farm deer does not include any unmarked free-
1 24 ranging elk.
1 25 Code chapter 422, division IV, provides for retail sales
1 26 tax and exemptions. Code section 422.42 provides definitions
1 27 for the division. It excludes from the definition of retail
1 28 sale agricultural breeding livestock and domesticated fowl.
1 29 Code section 422.45 contains exemptions for items related to
1 30 livestock production (e.g., the sale of equipment and
1 31 machinery or replacement parts for equipment or machinery
1 32 associated with livestock production, and the sale of bedding
1 33 materials). This bill amends the definition of livestock
1 34 contained in Code section 422.42 to include farm deer and
1 35 bison, as well as ostriches, rheas, or emus (already
2 1 considered livestock under Code section 4.1). In addition,
2 2 the bill exempts from the sales and use taxes the sale of feed
2 3 to be used for consumption by farm deer and bison. Sales of
2 4 feed supplements and additives used for the same purpose are
2 5 also exempt.
2 6 LSB 3671HC 79
2 7 da/gg/8
Text: HSB00255 Text: HSB00257 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Apr 26 03:35:32 CDT 2001
URL: /DOCS/GA/79GA/Legislation/HSB/00200/HSB00256/010424.html
jhf