House File 494

                                       HOUSE FILE       
                                       BY  OSTERHAUS


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act exempting from the sales and use taxes the sales of
  2    tangible personal property to be used primarily in the
  3    cultivation or culture of grapes for wine making.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2605HH 80
  6 mg/pj/5

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
  1 24
  1 25
  1 26
  1 27
  1 28
  1 29
  1 30
  1 31
  1 32
  1 33
  1 34
  1 35