House
File
2056
-
Introduced
HOUSE
FILE
2056
BY
MURPHY
A
BILL
FOR
An
Act
Act
relating
to
the
registration
and
taxation
of
1
minibikes
used
in
agricultural
operations.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5017HH
(3)
84
dea/rj
H.F.
2056
Section
1.
Section
321.1,
subsection
32,
unnumbered
1
paragraph
1,
Code
Supplement
2011,
is
amended
to
read
as
2
follows:
3
“Implement
of
husbandry”
means
a
vehicle
or
special
4
mobile
equipment
manufactured,
designed,
or
reconstructed
5
for
agricultural
purposes
and,
except
for
incidental
uses,
6
exclusively
used
in
the
conduct
of
agricultural
operations.
7
“Implements
of
husbandry”
includes
all-terrain
vehicles
operated
8
in
compliance
with
section
321.234A,
subsection
1
,
paragraph
9
“a”
,
fence-line
feeders,
and
vehicles
used
exclusively
for
10
the
application
of
organic
or
inorganic
plant
food
materials,
11
organic
agricultural
limestone,
or
agricultural
chemicals.
12
“Implement
of
husbandry”
includes
a
minibike
used
exclusively
13
for
agricultural
purposes
and,
except
for
incidental
uses,
14
exclusively
used
in
the
conduct
of
agricultural
operations.
15
To
be
considered
an
implement
of
husbandry,
a
self-propelled
16
implement
of
husbandry
must
be
operated
at
speeds
of
17
thirty-five
miles
per
hour
or
less.
“Reconstructed”
as
used
18
in
this
subsection
means
materially
altered
from
the
original
19
construction
by
the
removal,
addition,
or
substitution
of
20
essential
parts,
new
or
used.
21
Sec.
2.
Section
321.1,
Code
Supplement
2011,
is
amended
by
22
adding
the
following
new
subsection:
23
NEW
SUBSECTION
.
39.
“Minibike”
means
a
small
two-wheeled
24
motorcycle
with
a
low
frame
and
elevated
handlebars
designed
to
25
transport
only
one
person
and
not
primarily
manufactured
for
26
highway
use.
27
Sec.
3.
Section
423.3,
subsection
8,
paragraph
a,
Code
28
Supplement
2011,
is
amended
by
adding
the
following
new
29
subparagraph:
30
NEW
SUBPARAGRAPH
.
(4)
The
farm
machinery
or
equipment
is
a
31
minibike,
as
defined
in
section
321.1,
which
shall
be
operated
32
as
an
implement
of
husbandry
as
provided
in
section
321.1,
33
subsection
32.
34
EXPLANATION
35
-1-
LSB
5017HH
(3)
84
dea/rj
1/
2
H.F.
2056
This
bill
provides
an
exemption
from
motor
vehicle
1
registration
and
from
sales
tax
for
minibikes
used
in
2
agricultural
production.
3
The
bill
defines
“minibike”
as
a
small
two-wheeled
4
motorcycle
with
a
low
frame
and
elevated
handlebars
designed
to
5
transport
only
one
person
and
not
primarily
manufactured
for
6
highway
use.
The
bill
provides
that
such
a
motor
vehicle
is
7
considered
an
implement
of
husbandry
if
it
is
used
exclusively
8
for
agricultural
purposes
and,
except
for
incidental
uses,
9
exclusively
used
in
the
conduct
of
agricultural
operations.
10
Pursuant
to
current
law,
a
vehicle
which
is
an
implement
11
of
husbandry
is
not
subject
to
motor
vehicle
registration
12
requirements
and
is
exempt
from
payment
of
motor
vehicle
13
registration
fees.
This
current
exemption
from
motor
vehicle
14
registration
requirements
and
fees
would
apply
to
a
minibike
15
that
qualifies
for
registration
as
a
motorcycle
and
also
meets
16
the
requirements
for
an
implement
of
husbandry.
17
Minibikes
that
do
not
meet
federal
motor
vehicle
safety
18
standards
for
motor
vehicles
operated
on
highways
are
currently
19
subject
to
state
sales
tax.
The
bill
provides
an
exemption
20
from
the
state
sales
tax
for
minibikes
used
as
implements
of
21
husbandry.
22
-2-
LSB
5017HH
(3)
84
dea/rj
2/
2