House File 176 - Introduced HOUSE FILE BY SCHUELLER Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to the sales tax by providing an exemption for 2 the sales price of lighting provided to farm buildings. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1025HH 83 5 tw/mg:sc/8 PAG LIN 1 1 Section 1. Section 423.3, subsection 6, Code 2009, is 1 2 amended to read as follows: 1 3 6. The sales price of tangible personal property which 1 4 will be consumed as fuel in creating heat, power, or steam for 1 5 grain drying, or for providing heat, lighting, or cooling for 1 6 livestock buildings or other farm buildings or for greenhouses 1 7 or buildings or parts of buildings dedicated to the production 1 8 of flowering, ornamental, or vegetable plants intended for 1 9 sale in the ordinary course of business, or for use in 1 10 cultivation of agricultural products by aquaculture, or in 1 11 implements of husbandry engaged in agricultural production. 1 12 EXPLANATION 1 13 This bill relates to the sales tax by providing an 1 14 exemption from the tax on the sales price of tangible personal 1 15 property consumed for providing lighting to farm buildings. 1 16 Current law only provides an exemption for providing heat 1 17 and cooling for livestock buildings. The bill expands current 1 18 law by exempting from the sales tax the cost of heat, 1 19 lighting, and cooling for both livestock buildings and other 1 20 farm buildings. 1 21 LSB 1025HH 83 1 22 tw/mg:sc/8