Senate File 16

                                       SENATE FILE       
                                       BY  BOLKCOM


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

                                      A BILL FOR

  1 An Act exempting from sales and use taxes the purchase of trees
  2    and other planting materials by a nonprofit entity for
  3    contribution to various governmental entities.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1432SS 80
  6 mg/sh/8

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 sale of
  1  4 trees and other planting materials to a nonprofit organization
  1  5 that is organized for the primary purpose of donating trees
  1  6 and other plant materials to federal, state, and local
  1  7 governments and their agencies.
  1  8                           EXPLANATION
  1  9    This bill exempts from sales and use taxes the purchase of
  1 10 trees and planting materials by a nonprofit organization that
  1 11 donates these items to federal, state, and local governments.
  1 12 LSB 1432SS 80
  1 13 mg/sh/8
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