House Amendment 1225


PAG LIN




     1  1    Amend House File 486 as follows:
     1  2 #1.  Page 2, by inserting after line 23 the
     1  3 following:
     1  4    <Sec.    .  Section 423.1, Code 2009, is amended to
     1  5 read as follows:
     1  6    NEW SUBSECTION.  7A.  "Commercial canine
     1  7 establishment" means a business associated with the
     1  8 care and feeding of canines by a person licensed or
     1  9 registered pursuant to section 162.8.
     1 10    Sec.    .  Section 423.3, subsections 3, 6, 9, 15,
     1 11 and 16, Code 2009, are amended to read as follows:
     1 12    3.  The sales price of agricultural breeding
     1 13 livestock, and domesticated fowl, and canines which
     1 14 are kept as part of a commercial canine establishment.
     1 15    6.  The sales price of tangible personal property
     1 16 which will be consumed as fuel in creating heat,
     1 17 power, or steam for grain drying, or for providing
     1 18 heat or cooling for livestock buildings, for
     1 19 commercial canine establishment buildings, or for
     1 20 greenhouses or buildings or parts of buildings
     1 21 dedicated to the production of flowering, ornamental,
     1 22 or vegetable plants intended for sale in the ordinary
     1 23 course of business, or for use in cultivation of
     1 24 agricultural products by aquaculture, or in implements
     1 25 of husbandry engaged in agricultural production.
     1 26    9.  The sales price of wood chips, sawdust, hay,
     1 27 straw, paper, or other materials used for bedding in
     1 28 the production of agricultural livestock, or fowl, or
     1 29 canines which are kept as part of a commercial canine
     1 30 establishment.
     1 31    15.  The sales price from the sale of property
     1 32 which is a container, label, carton, pallet, packing
     1 33 case, wrapping, baling wire, twine, bag, bottle,
     1 34 shipping case, or other similar article or receptacle
     1 35 sold for use in agricultural, livestock, or dairy
     1 36 production, or for use as part of a commercial canine
     1 37 establishment.
     1 38    16.  The sales price from the sale of feed and feed
     1 39 supplements and additives when used for consumption by
     1 40 farm deer, or bison, or canines which are kept as part
     1 41 of a commercial canine establishment.
     1 42    Sec.    .  Section 423.3, Code 2009, is amended by
     1 43 adding the following new subsection:
     1 44    NEW SUBSECTION.  8A.  The sales price, exclusive of
     1 45 services, of machinery and equipment, including
     1 46 auxiliary attachments, used as part of a commercial
     1 47 canine establishment.
     1 48    Sec.    .  Section 423.45, subsection 5, paragraph
     1 49 b, subparagraph (2), Code 2009, is amended to read as
     1 50 follows:
     2  1    (2)  "Fuel consumed in processing" means fuel used
     2  2 or consumed for processing including grain drying, for
     2  3 providing heat or cooling for livestock buildings, for
     2  4 commercial canine establishment buildings, or for
     2  5 greenhouses or buildings or parts of buildings
     2  6 dedicated to the production of flowering, ornamental,
     2  7 or vegetable plants intended for sale in the ordinary
     2  8 course of business, for use in aquaculture production,
     2  9 or for generating electric current, or in implements
     2 10 of husbandry engaged in agricultural production.>
     2 11 #2.  Title page, line 3, by inserting after the
     2 12 word <stewardship> the following:  <, and providing
     2 13 for exemptions from sales taxes associated with
     2 14 commercial canine establishments>.
     2 15 #3.  By renumbering as necessary.
     2 16
     2 17
     2 18                               
     2 19 LUKAN of Dubuque
     2 20 HF 486.501 83
     2 21 da/nh/22105

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