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