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