Senate File 2127 - Introduced SENATE FILE 2127 BY JOHNSON A BILL FOR An Act exempting the sale of all horses from the sales and use 1 taxes. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5894SS (1) 83 ak/sc

S.F. 2127 Section 1. Section 423.3, subsection 14, Code Supplement 1 2009, is amended to read as follows: 2 14. The sales price from the sales of horses , commonly known 3 as draft horses, when purchased for use and so used as draft 4 horses . 5 EXPLANATION 6 Presently, a sales and use tax exemption is available for the 7 sale of draft horses only. This bill exempts the sales of all 8 horses. 9 -1- LSB 5894SS (1) 83 ak/sc 1/ 1