House Study Bill 216 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON SANDS) A BILL FOR An Act providing a sales tax exemption for mowing implements 1 used in farming operations. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1993YC (4) 84 tw/sc

H.F. _____ Section 1. Section 423.3, Code 2011, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 96. The sales price, exclusive of services 3 related to the purchase, of mowing implements used in farming 4 operations if such implements are not self-propelled. 5 EXPLANATION 6 This bill provides a sales tax exemption for mowing 7 implements used in farming operations if such implements are 8 not self-propelled. 9 By operation of Code section 423.6, an item exempt from the 10 imposition of the sales tax is also exempt from the use tax 11 imposed in Code section 423.5. 12 -1- LSB 1993YC (4) 84 tw/sc 1/ 1