House
Study
Bill
187
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
AGRICULTURE
BILL
BY
CHAIRPERSON
GRASSLEY)
A
BILL
FOR
An
Act
exempting
the
sale
of
honey
bees
from
the
imposition
of
1
the
sales
tax
and
use
tax.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2558YC
(3)
86
da/sc
H.F.
_____
Section
1.
Section
423.3,
Code
2015,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
3A.
a.
The
sales
price
of
one
or
more
3
honey
bees.
4
b.
For
purposes
of
this
subsection,
“honey
bee”
means
a
bee
5
of
the
genus
apis
mellifica.
6
EXPLANATION
7
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8
the
explanation’s
substance
by
the
members
of
the
general
assembly.
9
This
bill
provides
an
exemption
from
the
sales
and
use
tax
on
10
the
sale
of
European
honey
bees.
11
By
operation
of
Code
section
423.6,
an
exemption
allowed
for
12
sales
tax
purposes
also
applies
to
the
use
tax
imposed
in
Code
13
section
423.5.
14
-1-
LSB
2558YC
(3)
86
da/sc
1/
1