Text: SF00136                           Text: SF00138
Text: SF00100 - SF00199                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

Senate File 137

Partial Bill History

Bill Introduced: S.J. 240
Complete Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 422.45, subsection 17, Code 2003, is
  1  2 amended to read as follows:
  1  3    17.  The gross receipts from the sale of horses, commonly
  1  4 known as draft horses, when purchased for use and so used as a
  1  5 draft horse except horses used for gambling-associated
  1  6 purposes.
  1  7    Sec. 2.  Section 422.45, Code 2003, is amended by adding
  1  8 the following new subsection:
  1  9    NEW SUBSECTION.  17A.  The gross receipts from the sale of
  1 10 the following tangible personal property when used primarily
  1 11 for the raising of horses:
  1 12    a.  Wood chips, sawdust, hay, straw, paper, or other
  1 13 materials used for bedding.
  1 14    b.  Food and medication.
  1 15    c.  Fuel used to provide heat or cooling for horse stables.
  1 16    d.  Water used directly as drinking water.
  1 17    The exemptions in this subsection do not apply to horses
  1 18 used or raised for gambling-associated purposes.  
  1 19                           EXPLANATION
  1 20    Present law exempts the sale of draft horses from the state
  1 21 sales and use taxes.  This bill expands the exemption to
  1 22 include the sale of all horses except those used for gambling-
  1 23 associated purposes.  The bill also exempts bedding materials,
  1 24 food, medications, drinking water, and fuel for heating or
  1 25 cooling stables when used in the raising of horses except
  1 26 horses used or raised for gambling-associated purposes.  These
  1 27 items are presently exempt when used in the raising of
  1 28 livestock and fowl.  
  1 29 LSB 2026SS 80
  1 30 mg/pj/5

Text: SF00136                           Text: SF00138
Text: SF00100 - SF00199                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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