Senate File 2079 - Introduced



                                  SENATE FILE       
                                  BY  BOLKCOM, CONNOLLY, STEWART,
                                      RAGAN, HANCOCK, DEARDEN,
                                      SCHOENJAHN, WOOD, FRAISE,
                                      COURTNEY, GRONSTAL, KIBBIE,
                                      DVORSKY, and BEALL


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

                                      A BILL FOR

  1 An Act exempting from the state sales tax the sale of certain
  2    multifuel pellet stoves.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 5548XS 81
  5 mg/je/5

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 gross receipts from the sale of a
  1  4 multifuel pellet stove that is designed to burn agricultural
  1  5 field corn.
  1  6                           EXPLANATION
  1  7    This bill exempts from sales and use taxes the sale of
  1  8 multifuel pellet stoves that are designed to burn field corn.
  1  9 LSB 5548XS 81
  1 10 mg:rj/je/5