Text: HF00493 Text: HF00495 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 2003, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 64. The gross receipts from the sales of
1 4 tangible personal property to be used in a greenhouse or
1 5 outside primarily in the cultivation or culture of grapes for
1 6 wine making, including, but not limited to, the following:
1 7 trellises and posts for attaching vines; wire; brace wire;
1 8 plant stakes; tapeners and tape; twine; tree wraps and
1 9 staples; items used in a greenhouse, including polyvinyl
1 10 chloride, wood or metal framing, plastic greenhouse covering,
1 11 heating systems, potting soil, pots, and rooting hormone;
1 12 pruners; harvest shearers; growing tubes; fertilizer; and
1 13 fertilizer and watering systems.
1 14 EXPLANATION
1 15 This bill exempts from the sales and use taxes the sales of
1 16 tangible personal property used primarily in the cultivation
1 17 or culture of grapes for wine making. The exemption applies
1 18 to items used outdoors or in greenhouses and includes such
1 19 items as trellises and posts for vines, plant stakes, tree
1 20 wraps, pots and potting soil, greenhouse heating systems,
1 21 fertilizer, and fertilizer and watering systems.
1 22 LSB 2605HH 80
1 23 mg/pj/5
Text: HF00493 Text: HF00495 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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