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