HOUSE FILE 175

BY  DEYOE

A BILL FOR

An Act to repeal the excise tax on the handling of grain.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

   Section 1.  Section 445.3, unnumbered paragraph 2, Code 2011, is amended to read as follows:
   The commencement of actions for ad valorem taxes authorized under this section shall not begin until the issuance of a tax sale certificate under the requirements of section 446.19. The commencement of actions for all other taxes authorized under this section shall not begin until ten days after the publication of tax sale under the requirements of section 446.9, subsection 2. This paragraph does not apply to the collection of ad valorem taxes under section 445.32, and grain handling taxes under section 428.35.
   Sec. 2.  REPEAL.  Section 428.35, Code 2011, is repealed.
   Sec. 3.  IMPLEMENTATION.  Section 25B.7 does not apply to the provisions of this Act.
EXPLANATION
   This bill repeals the grain handling excise tax of one-fourth mill per bushel upon all grain handled. For purposes of the tax, “handling or handled” means the receiving of grain at or in each elevator, warehouse, mill, processing plant, or other facility in this state in which it is received 

 for storage, accumulation, sale, processing, or for any purpose whatsoever. In addition, “grain” means wheat, corn, barley, oats, rye, flaxseed, field peas, soybeans, grain sorghums, spelts, and such other products as are usually stored in grain elevators.