House File 2295 - Introduced HOUSE FILE BY PAULSEN Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to sales and use tax exemptions for commercial 2 breeders of canines. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5899YH 81 5 mg/gg/14 PAG LIN 1 1 Section 1. Section 423.3, Code Supplement 2005, is amended 1 2 by adding the following new subsection: 1 3 NEW SUBSECTION. 89. The sales price from sale of the 1 4 following to commercial breeders of canines licensed or 1 5 registered pursuant to chapter 162 to be used in the 1 6 commercial breeder's operation: 1 7 a. Breeding canine stock. 1 8 b. Food and medication used in disease control or health 1 9 promotion of canines. 1 10 c. Tangible personal property to be consumed as fuel in 1 11 creating heat, power, or steam for providing heat or cooling 1 12 for buildings used to house canines. 1 13 d. Wood chips, sawdust, hay, straw, paper, or other 1 14 materials used for bedding in the breeding and production of 1 15 canines. 1 16 e. Gas, electricity, water, or heat to be used in 1 17 implements engaged in the breeding and production of canines. 1 18 EXPLANATION 1 19 This bill exempts from taxation the sales of certain items 1 20 used in the breeding and production of canines by a commercial 1 21 breeder of canines that is licensed by Iowa or licensed by the 1 22 federal government and registered in Iowa. 1 23 The items exempted are breeding canine stock; food and 1 24 medication; fuel used to heat or cool buildings used to house 1 25 canines; bedding materials; and gas, electricity, water, or 1 26 heat used in implements engaged in the breeding and production 1 27 of canines. 1 28 LSB 5899YH 81 1 29 mg:rj/gg/14