House
File
2502
S-5322
Amend
House
File
2502,
as
amended,
passed,
and
reprinted
by
1
the
House,
as
follows:
2
1.
Page
37,
after
line
28
by
inserting:
3
<
DIVISION
___
4
MANUFACTURER
SALES
TAX
EXEMPTION
5
Sec.
___.
Section
423.3,
subsection
47,
paragraph
d,
6
subparagraph
(4),
Code
2018,
as
amended
by
2018
Iowa
Acts,
7
Senate
File
2417,
section
183,
is
amended
to
read
as
follows:
8
(4)
(a)
“Manufacturer”
means
a
any
of
the
following:
9
(1)
A
business
that
primarily
purchases,
receives,
or
holds
10
personal
property
of
any
description
for
the
purpose
of
adding
11
to
its
value
by
a
process
of
manufacturing
with
a
view
to
12
selling
the
property
for
gain
or
profit.
13
(b)
“Manufacturer”
includes
14
(2)
A
contract
manufacturers
manufacturer
.
A
contract
15
manufacturer
is
a
manufacturer
that
otherwise
falls
within
the
16
definition
of
manufacturer,
except
that
a
contract
manufacturer
17
does
not
sell
the
tangible
personal
property
the
contract
18
manufacturer
processes
on
behalf
of
other
manufacturers.
19
(3)
A
nonprofit
blood
center.
20
(c)
(b)
“Manufacturer”
does
not
include
persons
who
are
not
21
commonly
understood
as
manufacturers,
including
but
not
limited
22
to
persons
engaged
in
any
of
the
following
activities:
23
(i)
Construction
contracting.
24
(ii)
Repairing
tangible
personal
property
or
real
property.
25
(iii)
Providing
health
care.
26
(iv)
Farming,
including
cultivating
agricultural
products
27
and
raising
livestock.
28
(v)
Transporting
for
hire.
29
(d)
(c)
For
purposes
of
this
subparagraph:
30
(i)
“Business”
means
those
businesses
conducted
for
31
profit,
but
excludes
professions
and
occupations
,
and
excludes
32
nonprofit
organizations
that
are
not
a
nonprofit
blood
center
.
33
(ii)
“Manufacturing”
means
those
activities
commonly
34
understood
within
the
ordinary
meaning
of
the
term,
and
shall
35
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HF2502.5823
(2)
87
tm/rn
1/
2
#1.
include:
1
(A)
Refining.
2
(B)
Purifying.
3
(C)
Combining
of
different
materials.
4
(D)
Packing
of
meats.
5
(E)
Activities
subsequent
to
the
extractive
process
of
6
quarrying
or
mining,
such
as
crushing,
washing,
sizing,
or
7
blending
of
aggregate
materials.
8
(iii)
“Manufacturing”
does
not
include
activities
occurring
9
on
premises
primarily
used
to
make
retail
sales.
10
Sec.
___.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
11
deemed
of
immediate
importance,
takes
effect
upon
enactment.
>
12
2.
By
renumbering
as
necessary.
13
______________________________
JIM
LYKAM
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(2)
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tm/rn
2/
2
#2.