Senate Study Bill 3016 - Introduced SENATE/HOUSE FILE _____ BY (PROPOSED DEPARTMENT OF REVENUE BILL) A BILL FOR An Act relating to the administration of the streamlined sales 1 tax agreement by the department of revenue. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5307XD (2) 85 mm/sc
S.F. _____ H.F. _____ Section 1. Section 423.3, subsection 57, paragraph c, Code 1 2014, is amended to read as follows: 2 c. “Dietary supplement” means any product, other than 3 tobacco, intended to supplement the diet that meets all of the 4 following criteria: 5 (1) The product contains one or more of the following 6 dietary ingredients: 7 (1) (a) A vitamin. 8 (2) (b) A mineral. 9 (3) (c) An herb or other botanical. 10 (4) (d) An amino acid. 11 (5) (e) A dietary substance for use by humans to supplement 12 the diet by increasing the total dietary intake. 13 (6) (f) A concentrate, metabolite, constituent, extract, 14 or combination of any of the ingredients in subparagraphs (1) 15 through (5) that subparagraph divisions (a) through (e). 16 (2) The product is intended for ingestion in tablet, 17 capsule, powder, softgel, gelcap, or liquid form, or if not 18 intended for ingestion in such a form, is not represented as 19 conventional food and is not represented for use as a sole item 20 of a meal or of the diet ; and . 21 (3) The product is required to be labeled as a dietary 22 supplement, identifiable by the “supplement facts” box found on 23 the label and as required pursuant to 21 C.F.R. § 101.36. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanation’s substance by the members of the general assembly. 27 This bill relates to the administration of the sales and use 28 taxes under the streamlined sales and use tax agreement. 29 Iowa is a member of the streamlined sales and use tax 30 agreement, which is an effort to administer state sales and 31 use taxes in all participating states according to the same 32 simplified system. Under the agreement, Iowa must periodically 33 make changes in the administration of the sales and use taxes 34 in order to remain in compliance. 35 -1- LSB 5307XD (2) 85 mm/sc 1/ 2
S.F. _____ H.F. _____ The bill amends the definition of “dietary supplement” 1 to conform the language of the definition to the definition 2 of “dietary supplement” in the streamlined sales and use tax 3 agreement. 4 -2- LSB 5307XD (2) 85 mm/sc 2/ 2